Winfrey Designs had an unadjusted credit balance in its Allowance for Doubtful Accounts at December $31,2023,$ of $$2,200.$

Required:

a$.$ Prepare the adjusting entry assuming that Winfrey estimates uncollectible accounts based on an aging analysis as follows.

$\backslash$table$[[$December $31,2023,$Expected Percentage,$],[$Accounts Receivable,Age of Accounts Receivable,$1\%$