The following is an aging schedule for a company's accounts receivable as at December 31, 2019: Number of days past due 1-30 31-60 Over 90 Total amount Current (not owed yet due) $41.100 $10,900 28,300 28,300 50,700 44.900 61-90 $4,000 $19,200 Customer's name Begin Cizeron Lemoine Rudellin $7.000 3.900 1.900 35.900 35.900 Others 208.800 89.900 68.200 11.100 18,000 21,600 $364,800 $174.000 $91,300 $54,000 $23,900 $21,600 2% 4% 8% 15% 40% Estimated percentage that will be uncollectible Estimated value of uncollectibles $23,677 $3,480 $3,652 $4,320 $3,585 $8.640 On December 31, 2019. the unadjusted balance in the Allowance for Doubtful Accounts (prior to the aging analysis) was a credit of $6,810 Journalize the adjusting entry for bad debts on December 31, 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit