Winfrey Designs had an unadjusted credit balance in its Allowance for Doubtful Accounts at December 31, 2023, of $1,900. Required: a. Prepare the adjusting entry assuming that Winfrey estimates uncollectible accounts based on an aging analysis as follows. December 31, 2023 Accounts Receivable Age of Accounts Receivable Expected Percentage Uncollectible $ 127,000 Not due (under 30 days) 1 % 37,000 1 to 30 days past due 4 % 8,500 31 to 60 days past due 10 % 2,100 Over