View Policies Current Attempt in Progress Sheridan Company had a $644 credit balance in Allowance for Doubtful Accounts at December 31, 2020, before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following: ACC Estimated Percentage Uncollectible 1 % $110,400 18,400 3 % Current Accounts 1-30 days past due 31-60 days past due 61-90 days past due 9,200 6 % 9.200 12 % Chan Lana Over 90 days past due 7,000 30 % Total Accounts Receivable $154,200 Bootca pod But Assume the same facts as above except that the Allowance for Doubtful Accounts account had a $460 debit balance before the current year's provision for uncollectible accounts. Prepare the adjusting entry for the current year's provision for uncollectible accounts. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entry before credit entry) Account Tities and Explanation Debit Credit