Presented below is an aging schedule for Crane Company on December 31, 2021. Crane sells all of its goods on account with terms n/30. Customer Akers Barrett Corner Number of Days Past Due Total Not yet Due 1-30 31-60 61-90 Over 90 $19,600 $8,800 $10,800 29,400 $29,400 49,000 14,700 4,900 $29,400 37,200 $37,200 123,500 90,200 14,700 12.700 5,900 $258,700 $134,300 $28,400 $23,500 $29,400 $43,100 2% 4% 8% 23% 47% De Jong Other Estimated percentage uncollectible At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $9,800. Using the above aging schedule, determine the total estimated uncollectible accounts at December 31, 2021. Total estimated uncollectible accounts $ e Textbook and Media List of Accounts Prepare the adjusting journal entry to record bad debt expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit (To record estimate of uncollectible accounts.) e Textbook and Media List of Accounts Show how accounts receivable would be presented on the balance sheet on December 31, 2021. Crane Company Balance Sheet (Partial) $ $