x management needs to accrue bad debt expense on its remaining accounts receivable not previously discussed. Management uses the Aging method to accrue bad debt expense, and uses the following information to record the journal entry for the accrual:

Age of Receivable	Accounts Receivable Balance	Estimated Uncollectible Percentage
<30 Days	2,200,000	1%
31-60 Days	420,000	3%
61-90 Days	150,000	5%
91 to 180 Days	95,000	10%
181 Days +	20,000	25%

Make the required journal entry to record the bad debt expense