[The following information applies to the questions displayed below.] On December 31, Jarden Co.'s Allowance for Doubtful Accounts has an unadjusted credit balance of $14,500. Jarden prepares a schedule of its December 31 accounts receivable by age.

Accounts Receivable		Age of Accounts Receivable	Expected Percent Uncollectible
$	830,000	Not yet due	1.25	%
	254,000	1 to 30 days past due	2.00
	86,000	31 to 60 days past due	6.50
	38,000	61 to 90 days past due	32.75
	12,000	Over 90 days past due	68.00

2. Prepare the adjusting entry to record bad debts expense at December 31.