Sheffield Corp. had a $$300$ credit balance in Allowance for Doubtful Accounts at December $31,2022,$ before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following:

Estimated Percentage Uncollectible Current Accounts $$110,0001\%$

$130$ days past due $18,0003\%$

$3160$ days past due $13,5005\%$

$6190$ days past due $7,60017\%$ Over $90$ days past due $9,40031\%$

Total Accounts Receivable $$158,500$

Prepare the adjusting entry on December $31,2022,$ to recognize bad debts expense. $($Credit account titles are automatically

indented when the amount is entered. Do not indent manually.$)$ Account Titles and Explanation Debit Credit