The following summarizes the aging of accounts receivable for Johnston Supplies, Incorporated as of July 31, 2022: Number of Days Unpaid Total Accounts Receivable Historical % Uncollectible Not yet due $ 126,500 2% 1 to 30 days past due 89,200 12% 31 to 60 days past due 53,600 18% Over 60 days past due 31,800 35% Required: The unadjusted balance of the Allowance for Doubtful Accounts of Johnston Supplies, Incorporated is a credit balance in the amount of $28,947 on July 31, 2022. Prepare the required adjusting entry to record Bad Debt Expense for the year. Johnston Supplies, Incorporated writes off $3,081 of uncollectible accounts on August 15, 2022. Prepare the required adjusting entry to record the write-off. Use a T-account to determine the account balance in the Allowance for Doubtful Accounts on August 15, 2022.