this is the first part of question

Prepare the year-end adjusting journal entry to record the bad debts using the aged uncollectible accounts recelvable determined above. Assume the unadjusted balance in Allowance for Doubtful Accounts is a $3,900 debit. (Credit account tities are automatically indented when amount is entered. Do not indent manually. Pronghorn Corp uses the allowance method of accounting for bad debts. The company produced the following aging of the accounts: receivable at year-end. Your answer is partially correct: Calculate the total estimated bad debts based on the information below, eTextbook and Media List of Accounts Attempts: 3 of 3 used