Presented below is an aging schedule forBryan Companyat December 31, 2021.

Number of Days Past Due Not Yet Over Customer Total Due 1-30 31-60 61-90 90 Aneesh $ 24,000 $ 9,000 $15,000 Bird 30,000 $ 30,000 Cope 50,000 5,000 5,000 $40,000 DeSpears 38,000 $38,000 Others 120,000 72,000 35,000 13,000 $262,000 $107,000 $49,000 $28,000 $40,000 $38,000 Estimated percentage 3% 7% 12% 24% 60% uncollectible Total estimated bad debts $ 42,400 $ 3,210 $3,430 $3,360 $ 9,600 $22,800 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,000. 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.)