$($The following information applies to the questions displayed below.$]$On December $31,$ Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $$15,000.$ Jarden prepares a schedule of its December $31$ accounts receivable by age.AccountsReceivable$ $820,000328,00065,60032,80013,120$Age of Accounts ReceivableNot yet due$1$ to $30$ days past due$31$ to $60$ days past due$61$ to $90$ days past dueOver $90$ days past dueExpected PercentUncollectible$1\mathrm{.}35\%2\mathrm{.}106\mathrm{.}6033\mathrm{.}2569\mathrm{.}00$References$2.$ Prepare the adjusting entry to record bad debts expense at December $31.$Note: Round percentage answers to nearest whole percent. Do not round intermediate calculations. there is one journal entry.