Wildhorse Company had a $910 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: Estimated Percentage Uncollectible Current Accounts $156,000 1 % 1-30 days past due 26,000 3 % 31-60 days past due 13,000 6 % 61-90 days past due 13,000 12 % Over 90 days past due 8,900 30 % Total Accounts Receivable $216,900 (a) Prepare the adjusting entry on December 31, 2020, to recognize bad debt expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entry before credit entry.) Account Titles and Explanation Debit Credit