Sandhill Company has accounts receivable of $184,000 at September 30, 2021. An analysis of the accounts shows the following: Month of Sale Balance September $130,000 27,000 August July 15,000 April. May, and June 12.000 $184.000 Credit terms are 2/10, 1/30. The unadjusted balance in the Allowance for Doubtful Accounts on September 30, 2021, is $1,610 debit The company uses an aging schedule to estimate uncollectible accounts. The company's percentage estimates of bad debts are as follows: Number of Days Outstanding Estimated % Uncollectible 0-30 1% 31-60 10% 61-90 25% Outstanding Uncollectible 0-30 1% 31-60 10% 61-90 25% Over 90 60% Prepare an aging schedule to determine the total estimated uncollectible accounts at September 30, 2021. Estimated Uncollectible Age of Accounts Amount % 0-30 days outstanding $ 130,000 1% $ 31-60 days outstanding 27,000 10% 15,000 25% 61-90 days outstanding Over 90 days outstanding 12.000 60% What is the carrying amount of the accounts receivable at September 30, 2021? Carrying amount $ e Textbook and Media List of Accounts Prepare the adjusting entry at September 30 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 for the amounts.) Debit Credit Date Account Titles and Explanation Sept. 30 (To record estimate of uncollectible accounts.)