The following accounts receivable information pertains to Marshall Inc. Past-Due Category 0-30 days 31-90 days Over 90 days Accounts Receivable Total $95,550 37,230 22,170 Percentage Uncollectible 8% 16% 37% Determine the estimated uncollectible bad debt from Marshall Inc. using the balance sheet aging of receivables method. Round final answer to two decimal places. Record the year-end adjusting journal entry for bad debt. If an amount box does not require an entry, leave it blank. Round your answers to two decimal places. Dec. 31