The following is an aging schedule for a company's accounts receivable as at December 31, 2019: Number of days past due Customer's name Total amount Current (not owed yet due) 1-30 31-60 61-90 Over 90 Begin $ 41,100 $ 10,900 $ 19,200 $7,000 $4,000 Cizeron 28,300 28,300 Lemoine 50,700 44,900 3,900 1,900 35.900 Rudellin Others 35.900 208,800 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 List of Accounts