Presented below is an aging schedule for Pharoah Company at December 31, 2021. Number of Days Past Due Not Yet Due Over 90 Customer Total 1-30 31-60 61-90 Anders $ 21,900 $10,700 $11,200 Blake 38,800 $ 38,800 Coulson 58,300 15,700 6,700 $35,900 Deleon 34,300 $34,300 Others 132,500 96,400 15,700 14,600 5,800 $285,800 $150,900 $33,100 $25,800 $35,900 $40,100 Estimated Percentage Uncollectible 3% 5% 12% 26% 53% Total Estimated Bad Debts $ 39,865 $4,527 $ 1,655 $ 3,096 $ 9,334 $21.253 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $13,000. (a) Journalize and post the adjusting entry for uncollectibles at December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles Debit Credit Dec. 31 Bad Debts Expense Date Explanation Ref. Debit Credit Balance Balance Dec. 31 Adjusting Allowance for Doubtful Accounts Date Explanation Ref. Debit Credit Balance Dec. 31 Balance Dec. 31 Adjusting