ging Accounts receivable Dec $31,2021$ shows the following:

Accounts receivable Amount Uncollectible

Current amount $$50,0001\%$

Over due $1-30$ days $$25,0006\%$

Overdue$31-60$ days $$15,00030\%$

Overdue over $60$ days $$6,00050\%$

The allowance for doubtful accounts has a debit balance of $$2,000$

Required: Journalize adjusting entry for bad debt Dec $31,2021,$

using the aging of ACC REC methoda