Can you help me understand how to post the adjusting entry?

Number of Days Past Due Not Yet 31-60 61-90 Over Customer Total Due 1-30 90 Aneesh $ 23,700 $ 9,900 $13,800 Bird 28,700 $ 28,700 Cope 53,000 5,000 5,100 $42,900 DeSpears 40,400 $40,400 Others 120,700 76,900 31,600 12,200 $266,500 $110,600 $46,600 $26,000 $42,900 $40,400 Estimated percentage uncollectible 3% 7% 13% 23% 62% Total estimated bad debts $ 44,875 $ 3,318 $3,262 $3,380 $ 9,867 $25,048 At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $7,600. Post the adjusting entry for bad debts at December 31, 2016. Bad Debts Expense Allowance for Doubtful Accounts