Presented below is an aging schedule for Pronghorn plc. Number of Days Past Due Customer Total Not Yet Due 130 3160 6190 Over 90 Anders $ 30,000 $12,300 $17,700 Blake 43,500 $ 43,500 Cyrs 61,100 17,600 6,600 $36,900 De Jong 35,500 $35,500 Others 140,000 97,900 19,900 14,100 8,100 $310,100 $159,000 $38,800 $31,800 $36,900 $43,600 Estimated percentage uncollectible 1% 5% 15% 25% 62% Total estimated bad debts $ 44,557 $ 1,590 $ 1,940 $ 4,770 $ 9,225 $27,032 At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $9,396. Collapse question part (a) Journalize and post the adjusting entry for bad debts at December 31, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)