schedule of its December 31 accounts receivable by age. Age of Accounts Receivable Not yet due 1 to 30 days past due Accounts Receivable $ 92,000 Expected Percent Uncollectible 1.00% 55,200 2.50% 31 to 60 days past due 18,400 11.00% 61 to 90 days past due 9,200 37.00% Over 90 days past due 2,300 77.00% Total $ 177,100 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the adjusting journal entry to record bad debts expense at December 31. View transaction list Journal entry worksheet 1 Record the estimated bad debts. Note: Enter debits before credits. Date December 31 General Journal Debit Credit