Sandhill Co. has accounts receivable of $97,200 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $1,891 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below. Balance, March 31 Estimated Percentage 2022 2021 Age of Accounts Uncollectible $64,800 $79,6 10 Current 2% 7,710 1-30 days past due 13,800 5 31-90 days past due 10.500 2,480 29 Over 90 days past due 8,100 1,170 47 $97,200 $9O,970 Determine the total estimated uncollectibles at March 31, 2022 $ Total estimated uncollectibles eTextbook and Media List of Accounts Prepare the adjusting entry at March 31, 2022, to record bad debt expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Credit Debit