The following information was taken from the accounts receivable records of Blue Spruce Corporation as at December 31, 2020:

		Outstanding Balance		Percentage Estimated to be Uncollectible
0 30 days outstanding		$158,600		0.5%
31 60 days outstanding		65,000		2.5%
61 90 days outstanding		41,000		4.0%
91 120 days outstanding		18,200		6.5%
Over 120 days outstanding		4,100		10.0%

Prepare the year-end adjusting entry for bad debt expense, assuming allowance for doubtful accounts had a debit balance of $4,110 prior to the adjustment.

Account Titles and Explanation	Debit	Credit