Required information [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 $14,500. Jarden prepares a schedule of its December 31 accounts receivable by age. 2. 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 Record the estimated bad debts. Note: Enter debits before credits