The company estimates future uncollectible accounts. The company determines $$4,800$ of accounts receivable on January $31$ are past due, and $20\%$ of these accounts are estimated to be uncollectible. The remaining accounts receivable on January $31$ are not past due, and $5\%$ of these accounts are estimated to be uncollectible. $($Hint: Use the January $31$ accounts receivable balance calculated in the general ledger to split total accounts receivable into the $$4,800$ past due and the remaining amount not past due.$)$ Accounts recievable$=13600$ Make an adjusting entry knowing that Uncollectable accounts are at $2600$ debit