Whispering Winds Corp. has accounts receivable of $ 93,600 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $2,216 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 uncollectibles are as shown below. Balance, March 31 Estimated Percentage Uncollectible Age of Accounts 2022 2021 Current $ 63,800 $ 69,450 2 % 1-30 days past due 12,200 7,740 5 31-90 days past due 10,000 2,630 30 Over 90 days past due 7,600 1,140 50 $ 93,600 $ 80,960 Determine the total estimated uncollectibles at March 31, 2022. The total estimated uncollectibles $ 8686 Prepare the adjusting entry at March 31, 2022, to record bad debt expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit