unN Exercise 8-6 Pharoah Company has accounts receivable of $92,600 at March 31, 2019. Credit terms are 2/10, n/30. At March 31, 2019, there is a $2,154 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below. Balance, March 31 Estimated Percentage 2018 Uncollectible 2% Age of Accounts Current 2019 $60,500 $77,250 1-30 days past due 14,000 7,550 5 31-90 days past due 10,100 2,370 28 Over 90 days past due 8,000 1,170 52 $92,600 $88,340 Determine the total estimated uncollectibles for 2019. The total estimated uncollectibles Prepare the adjusting entry at March 31, 2019, to record bad debt expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit