Sweet Acacia Industries has accounts receivable of $97,200 at March 31, 2017. Credit terms are 2/10, n/30. At March 31, 2017, 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 Age of Accounts 2017 2016 Uncollectible Current $64,800 $79,610 2% 1-30 days past due 13,800 7,710 5 31-90 days past due 2,480 10,500 29 Over 90 days past due 8,100 1,170 47 $97,200 $90,970 Prepare the adjusting entry at March 31, 2017, to record bad debt expense. (Credit account titles are automatically Indented when amount is entered. Do not indent manually) Credit Debit Account Titles and Explanation Bad Debt Expense Accounts Payable