Winfrey Designs had an unadjusted credit balance in its Allowance for Doubtful Accounts at December $31,2017,$ of $$1,800.$

Required:

a$.$ Prepare the adjusting entry assuming that Winfrey estimates uncollectible accounts based on an aging analysis as follows. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

$\backslash$table$[[\backslash$table$[[$December $31,2017],[$Accounts$],[$Receivable$]],\backslash$table$[[$Age of Accounts$],[$Receivable$]],\backslash$table$[[$Expected$],[$Percentage$],[$Uncollectible$]]],[$$$120,000,\backslash$table$[[$Not due $($under $30],[$days$)]],0\mathrm{.}75\%$