Presented below is an aging schedule for Kingbird Company at December 31, 2021. Journalize and post the adjusting entry for uncollectibles at December 31, 2021. (Credit account titles are automatically indented when amount is ente Number of Days Past Due Customer Total Not Yet Due Date Account Titles Debit Credit Over 90 1-30 31-60 61-90 Dec. 31 Anders $24,100 $10,200 $13,900 Blake Coulson 40,100 56,100 $40,100 16,300 5,000 $34,800 ad Debts Expense Deleon 33,600 $33,600 Date Explanation Ref. Debit Credit Balance Others 130,600 96,600 15,100 13,400 5,500 Dec. 31 Adjusting $284,500 $153,000 $30,300 $27,300 $34,800 $39,100 Allowance for Doubtful Accounts Estimated Percentage Uncollectible 3% 5% 13% 25% 41% Date Explanation Ref. Debit Credit Balance Total Estimated Bad Debts $ 34,385 $4,590 $1,515 $3,549 $8,700 $16,031 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,800. Dec. 31 Balance Dec. 31 Adjusting