Answer to part (b) please

(b) Prepare the adjusting entry at March 31, 2022, to record bad debts expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Mar. 31 Novak Corp. has accounts receivable of $92,800 at March 31, 2022. An analysis of the accounts shows these amounts. Month of Sale March February December and January November and October Balance, March 31 2022 2021 $61,000 $81,000 13,300 8,300 11,300 2.700 7.200 1.400 $92.800 $93,400 Credit terms are 2/10,n/30. At March 31, 2022, there is a $3.700 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage of receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below Age of Accounts Current 1-30 days past due 31-90 days past due Over 90 days past due Estimated Percentage Uncollectible 2 % 7 25 50 (a) Determine the total estimated uncollectible accounts receivable, $ Total estimated uncollectibles accounts receivable