Required information Skip to question [The following information applies to the questions displayed below.] On December 31, Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $15,000. Jarden prepares a schedule of its December 31 accounts receivable by age. Accounts Receivable Age of Accounts Receivable Expected Percent Uncollectible $ 820,000 Not yet due 1.20% 328,000 1 to 30 days past due 1.95 65,600 31 to 60 days past due 6.45 32,800 61 to 90 days past due 32.50 13,120 Over 90 days past due 67.00 2. Prepare the adjusting entry to record bad debts expense at December 31. (Round percentage answers to nearest whole percent. Do not round intermediate calculations.)

• Record the estimated bad debts.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
December 31