Presented below is an aging schedule for Wildhorse Co..

						Number of Days Past Due
Customer		Total		Not Yet Due		130		3160		6190		Over 90
Anders		$ 21,800				$10,400		$11,400
Blake		42,000		$ 42,000
Coulson		56,100		15,400		6,200				$34,500
Deleon		34,400										$34,400
Others		131,600		94,700		17,100		14,400				5,400
		$285,900		$152,100		$33,700		$25,800		$34,500		$39,800
Estimated Percentage Uncollectible				2%		5%		13%		24%		55%
Total Estimated Bad Debts		$ 38,251		$ 3,042		$ 1,685		$ 3,354		$ 8,280		$21,890

At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,900.

Journalize the adjusting entry for bad debts on December 31, 2021, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $860 and the aging schedule indicates that total estimated bad debts will be $31,500. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles	Debit	Credit
choose a transaction date Mar. 31, 2020May 31, 2020Dec. 31, 2020Mar. 31, 2021May 31, 2021Dec. 31, 2021	enter an account title	enter a debit amount	enter a credit amount
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