How do I determine the credit and debits expense for the adjusting entry for bad debts at December 31, 2016?

Problem 8-3A (Part Level Submission) Presented below is an aging schedule for Sarasota Corp.. Number of Days Past Due Not Yet Customer Total Due 1-30 31-60 61-90 Over 90 Aneesh $ 24,300 $ 9,700 $14,600 Bird 31,000 $ 31,000 Cope 53,700 5,500 5,000 $43,200 DeSpears 36,100 $36,100 Others 124,600 76,300 36,500 11,800 $269,700 $112,800 $51,200 $26,400 $43,200 $36,100 Estimated percentage uncollectible 3% 7% 13% 24% 63% Total estimated bad debts $ 43,511 $ 3,384 $3,584 $3,432 $ 10,368 $22,743 At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,600.At December 31 , 2016 , the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8 , 600 . ~ ( 21 ) Journalize the adjusting entry for bad debts at December 31 , 2016 . ( Credit account titles are automatically indented when amount is entered . Do not indent manually . ) Account Titles and Explanation Debit Credit Bad Debt Expense Allowance for Doubtful Accounts