FILL IN THE BLANK BOXES

Presented below is an aging schedule for Windsor, Inc. at December 31, 2021. Number of Days Past Due Not Yet Due Over 90 Customer 1-30 31-60 61-90 Aneesh $10,500 $12,000 Bird Total $ 22,500 34,000 57,900 33,400 126,400 $274,200 $ 34,000 6,000 6,800 Cope DeSpears Others $45,100 $33,400 16,800 14,600 95,000 $135,000 $34,100 $26,600 $45,100 $33,400 Estimated Percentage Uncollectible 3% 7% 12% 24% 60% Total Estimated Bad Debts $ 40,493 $ 4,050 $ 2,387 $3,192 $ 10,824 $20,040 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $13,100. (a) Journalize the adjusting entry for bad debts at December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles Debit Credit Post the adjusting entry for bad debts at December 31, 2021. Bad Debt Expense Allowance for Doubtful Accounts