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On December $31,$ Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $$14,000.$

Jarden prepares a schedule of its December $31$ accounts receivable by age.

Prepare the adjusting entry to record bad debts expense at December $31.$

Note: Round percentage answers to nearest whole percent. Do not round intermediate calculations.

Journal entry worksheet

$1$

Record the estimated bad debts.

Note: Enter debits before credits.