Harrison Company reports the following aging accounts receivable data:

In addition, the company provides the following estimates for accounts that will ultimately be uncollectible:

Using this information, make the journal entry necessary to record bad debt expense. Assume that:
(1) The balance in the allowance for bad debts account (before adjustment) is $2,000 (credit) and
(2) The balance in the allowance for bad debts account (before adjustment) is $3,600 (debit)

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Days Past Due Customer Balance Current 1-30 31-60 61-90 91-120 Over 120 3,900 B. Roberts L. Wilcox . Gagon A. Wycherly Totals 3,900 5,850 S 5,200 1,500 1,750 $650 $1,500 ー ー $1,750 $38,650 $16,450 $8,150 S7,150 $900 $2,000 $4,000 Percentage Estimated to Be Uncollectible Age Current 1.75% ast due 61-90 days past due. 91-120 days past due.... Over 120 days past due 15 35 65 90