Presented below is an aging schedule for Halleran Company. Yet Due Customer Anders Blake Coulson Deleon Others Number of Days Past Due Not Over Total 1-30 31-60 61-90 90 $ 22,900 $11,500 $11,400 38,000 $ 38,000 57,900 16,000 6,300 34,100 $34,100 131,500 96,000 15,700 14,000 5,800 $284,400 $150,000 $33,500 $25,400 $35,600 $39,900 $35,600 2% 5% 13% 24% 41% Estimated Percentage Uncollectible Total Estimated Bad Debts $ 32,880 $ 3,000 $ 1,675 $ 3,302 $ 8,544 $16,359 At December 31, 2015, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,990. (a) Journalize and post the adjusting entry for bad debts at December 31, 2015. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 Debit Credit Balance Bad Debts Expense Date Explanation Ref Dec. 31 Adjusting Allowance for Doubtful Accounts Date Explanation Ref Dec. 31 Balance Debit Credit Balance Dec. 31 Adjusting