Presented below is an aging schedule for Sunland Company at December 31, 2021. Number of Days Past Due Customer Total Not Yet Due Over 90 1-30 31-60 61-90 Aneesh $ 21,900 $10,100 $11,800 Bird 33,500 $ 33,500 Cope 55,300 5,000 6,300 DeSpears Others 33,100 $44,000 $33,100 128,500 96,800 16,600 15,100 $272,300 $135,300 $33,000 $26,900 $44,000 $33,100 Estimated percentage uncollectible 3% 7% 12% 24% 60% Total estimated uncollectibles $40,017 $4,059 $ 2,310 $ 3,228 $ 10,560 $19.860 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,100. 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 O for the amounts.) Date Account Titles Post the adjusting entry for bad debts at December 31, 2021. Bad Debt Expense Allowance for Doubtful Accounts Debit Credit