Sinprogress=false D Entry for Uncollectible Accounts Outlaw Bike Co. is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are given below. Estimated Uncollectible Age Interval Balance Accounts Percent Not past due $728,000 1/2 % 1-30 days past due 80,100 2 31-60 days past due 36,400 8 61-90 days past due 26,200 15 91-180 days past due 18,900 38 Over 180 days past due 13,800 80 Total $903,400 Estimated Uncollectible Accounts Amount $3,640 1,602 2,912 3,930 7,182 11,040 $30,306 Assume that the allowance for doubtful accounts for Outlaw Bike Co. had a debit balance of $5,455 as of December 31. Journalize the adjusting entry for uncollectible accounts as of December 31. If an amount box does not require an entry, leave it blank. Dec. 31