Required information The following Information applies to the questions displayed below.) Blue Skies Foulament Company uses the aging approach to estimate bsd debt expense st the end of esch accounting year. Credit sales occur frequently on terms n 60. The balance of esch account receivable is aged on the basis of three time periods as follows: (1) not yet due, 21 up to one year past due, and more than one year past due. Experience has shown that for each sge group, the average loss rate on the amount of the receivable styesrend due to unico ectibility is (9 percent. (bl 16 percent, and I 32 percent, respectively At December 31, 2019 end of the current sccounting year, the Accounts Receivable balance was $53,900 and the Allowance for Doubtful Accounts balance was $1.060 (credit in determining which accounts have been paid the company spplies collections to the oldest sales first. To simplify, only five customer accounts are used the details of esch on December 31, 2019 follow Date 23/11/2018 85/30/2018 1/31/2010 B. Brown Account Receivable Explanation Dobit Credit Sale 14,00 Collection 3.18 Balance 14,50 11,5ce 8,100 Collection 3,4 D. Donalds Account Receivable Explanation Dobit Credit Sale Collection 8.700 Collection 5.30 84/15/2019 11/30/2019 Balance 22. 14,10 9. Date 11/31/2010 12/15/2019 N. Mapian Account Receivable Explanation Dobit Credit Sala 9. Collection 2,700 Balance 9.60 6.900 Balance Date 23/02/2017 84/15/2017 29/03/2018 12/15/2018 22/21/2010 23/01/2019 12/31/2010 Gollection Collection S. Strothers-Account Receivable Explanation Dobit Credit Sale 4,000 4,000 18,182 Gale Gle 22,380 10,100 5,200 28. 21,400 25,20 6.500 Collection Sale 3,80 T. Thomas Account Receivable Explanation Dobit Credit Sala Date 12/8/2019 Balance 42 3. Presre the justing entry for bad debt expense at December 31, 2019. (If no entry is required for a transaction/event, select "No Journal entry required" in the first account field) View trachomla Journal entry worksheet 1 Record the adjusting entry for bad debt expense at December 31, 2019. Nota: Els balore credits Trancation General Journal Dabit Credit A Hecordandry Clearly View general