Presented below is an aging schedule for Sage Hill Inc. at December 31, 2021.

Customer		Total		Not Yet Due		Number of Days Past Due
						130		3160		6190		Over 90
Aneesh		$ 25,300				$ 9,900		$15,400
Bird		30,300		$ 30,300
Cope		48,600		4,600		4,800				$39,200
DeSpears		40,300										$40,300
Others		125,800		75,000		36,600		14,200
		$270,300		$109,900		$51,300		$29,600		$39,200		$40,300
Estimated percentage uncollectible				3%		7%		13%		22%		64%
Total estimated bad debts		$ 45,152		$ 3,297		$3,591		$3,848		$ 8,624		$25,792

At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,000.

e Textbook and Media List of Accounts Post to the allowance account these 2022 events. (Post entries in the order of journal entries posted in the previous part.) Allowance for Doubtful Accounts 12/31 2021 Ball 8.000 12/31 37,152 12/31 45,152 e Textbook and Media List of Accounts Journalize the adjusting entry for bad debts at December 31, 2022, assuming that the unadjustad balance in Allowance for Doubtful Accounts is a debit of $1,400 and the aging schedule indicates th Account Titles and Explanation Debit Credit e Textbook and Media List of Accounts