The following summarizes the aging of accounts receivable for Johnston Supplies, Inc. as of July 31, 2016:

Number of Days Unpaid	Total Accounts Receivable	Historical % Uncollectible
Not yet due	$127,800	3%
1-30 days past due	$90,500	13%
31-60 days past due	$54,900	19%
Over 60 days past due	$33,100	34%

Required: a. The unadjusted balance of the Allowance for Doubtful Accounts of Johnston Supplies, Inc. is a credit balance in the amount of $29,337 on July 31, 2016. Prepare the required adjusting entry to record Bad Debt Expense for the year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry to record bad debt expense for the year July 31, 2016. Note: Enter debits before credits Date General Journal Debit Credit July 31, 2016 Record entry Clear entry View general journal