Problem 8-3A Presented below is an aging schedule for Bosworth Company.

Customer	Total	Not Yet Due	Number of Days Past Due
130	3160	6190	Over 90
Aneesh	$28,000	$10,000	$18,000
Bird	38,800	$38,800
Cope	55,900	5,100	5,600	$45,200
DeSpears	46,900	$46,900
Others		134,100		70,900		38,900		24,300
		$303,700		$114,800		$54,500		$42,300		$45,200		$46,900
Estimated percentage uncollectible				5%		7%		11%		26%		60%
Total estimated bad debts		$54,100		$5,740		$3,815		$4,653		$11,752		$28,140

At December 31, 2013, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,200.

Journalize the adjusting entry for bad debts at December 31, 2013.