[The following information applies to the questions displayed below.] Daley Company prepared the following aging of receivables analysis at December 31. Total Days Past Due 0 1 to 30 31 to 60 61 to 90 Over 90 Accounts receivable $ 595,000 $ 401,000 $ 95,000 $ 41,000 $ 23,000 $ 35,000 Percent uncollectible 3% 4% 7% 9% 12% Complete the table below to calculate the estimated balance of Allowance for Doubtful Accounts using aging of accounts receivable. Prepare the adjusting entry to record bad debts expe