Presented below is an aging schedule for Pina

Colada Corp. at December $31,2021.$

Customer Total

Aneesh $ $22,900$ Bird $36,400$ Cope $57,300$ DeSpears $34,500$ Others $124,800$

Not

Yet Due $130$

Number of Days Past Due

$3160$

Over $90$

$$34,500$

$$34,50060\%$

$$20,700$

$$10,3006,4005,400$

$94,90016,100$ $$137,700$ $$31,800$

$3\%7\%$

$ $4,131$ $ $2,226$

$$12,600$

$$45,500$

$ $36,400$

$6190$

Estimated percentage uncollectible

Total estimated uncollectibles

$$275,900$

$ $41,145$

$13,800$ $$26,400$

$12\%$

$ $3,168$

$$45,50024\%$

$ $10,920$ At December $31,2021,$ the unadjusted balance in Allowance for Doubtful Accounts is a credit of $$11,600.$ Journalize the adjusting entry for bad debts at December $31,2021.($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles bit

De

Post the adjusting entry for bad debts at December $31,2021.$

Bad Debt Expense

Allowance for Doubtful Accounts