Twilight Company uses the aging of accounts receivable method to estimate Bad Debt Expense. The balance of each account recelvable is aged on the basis of three categories as follows: (1) 1 to 30 days old, (2) 31 to 90 days ald, and (3) more than 90 days old Based on experience, management has estimated what portion of receivables of a specific age will not be paid as follows: (7) 3%, (2) 15%, and (3) 36%, respectively. At December 31, 2022, the unadjusted credit balance in the Allowance for Doubtful Accounts was $200. The total Accounts Receivable in each age category were: (1) 1 to 30 days old, $75,000, (2) 31 to 90 days old, $18,000, and (3) more than 90 days old, $5,000 Required: a. Calculate the estimate of uncollectible accounts at December 31,2022. b. Prepare the appropriate adjusting entry dated December 31,2022. Complete this question by entering your answers in the tabs below. Calculate the estimate of uncollectibie accounts at December 31, 2022. Journal entry worksheet Record the adjusting entry on December 31, 2022. Note: Enter debits before credits