The following summarizes the aging of accounts receivable for Johnston Supplies, Inc. as of July 31, 2016 Number of Days Unpaid Not yet due 1-30 days past due 31-60 days past due Over 60 days past due Total Accounts Receivable $127,200 $89,900 $54,300 $32,500 Historical % Uncollectible 5% 10% 16% 37% Required: a. The unadjusted balance of the Allowance for Doubtful Accounts of Johnston Supplies, Inc. is a credit balance in the amount of $29,157 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.)