resented below is an aging schedule for Wildhorse Company on December 31, 2021. Wildhorse sells all of its goods on account with terms n/30.

						Number of Days Past Due
Customer		Total		Not yet Due		130		3160		6190		Over 90
Akers		$18,800				$8,500		$10,300
Barrett		28,200		$28,200
Corner		47,000		14,100		4,700				$28,200
DeJong		35,700										$35,700
Other		118,400		86,500		14,100		12,200				5,600
		$248,100		$128,800		$27,300		$22,500		$28,200		$41,300
Estimated percentage uncollectible				2%		5%		8%		27%		54%

At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $9,400.

Using the above aging schedule, determine the total estimated uncollectible accounts at December 31, 2021.

Total estimated uncollectible accounts

$

Prepare the adjusting journal entry to record bad debt expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
(To record estimate of uncollectible accounts.)