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. Accounts Receivable $ 820,000 328,000 65,600 32,800 13, 120 Age of Accounts Receivable Not yet due 1 to 30 days past due 31 to 60 days past due 61 to 90 days past due Over 90 days past due Expected Percent Uncollectible 1.20% 1.95 6.45 32.50 67.00 2. Prepare the adjusting entry to record bad debts expense at December 31. (Round percentage answers to nearest whole Do not round intermediate calculations.) View transaction list Journal entry worksheet Record the estimated bad debts. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general journal