Winfrey Designs had an unadjusted credit balance in its Allowance for Doubtful Accounts at December 31, 2020, of $2,000 Required: a. Prepare the adjusting entry assuming that Winfrey estimates uncollectible accounts based on an aging analysis as follows December 31, 2020 Accounts Receivable. $134,000 39,000 9,000 2,200 Age of Accounts Receivable Not due (under 30 days) 1 to 30 days past due 31 to 60 days post due Over 60 days past due Expected Percentage Uncollectible 1% 4% 20% 60% View transaction list Journal entry worksheet Record the estimate for uncollectible accounts.