Presented below is an aging schedule for Wildhorse Co.at December 31, 2021. Number of Days Past Due Not Yet Due Over 90 Customer Total 1-30 31-60 61-90 Aneesh $21,800 $10,400 $11,400 Bird 37,000 $ 37,000 Cope 56,100 5,400 6,200 $44,500 De Spears 34,400 $34,400 Others 126,200 94,700 17.100 14,400 $275,500 $137,100 $33,700 $25,800 $44,500 $34,400 Estimated percentage uncollectible 3% 7% 12% 24% 60% Total estimated uncollectibles $ 40,888 $ 4,113 $ 2,359 $ 3,096 $ 10,680 $20,640 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,900. 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 Debit Credit Post the adjusting entry for bad debts at December 31, 2021. Bad Debt Expense Allowance for Doubtful Accounts