I can't figure out why this is wrong.

Presented below is an aging schedule for Cullumber Company at December 31, 2021. Number of Days Past Due Customer Total Not Yet Due 61-90 Over 90 1-30 31-60 $10,000 $11.000 Aneesh $ 21,000 Bird 33,000 $ 33,000 Cope 54,000 5.000 5.000 $44,000 DeSpears 33,100 $33,100 Others 122,300 94,100 13,100 15.100 $30.100 $263,400 $132,100 $24.100 $44,000 $33,100 3% 796 12% 24% 60% Estimated percentage uncollectible Total estimated uncollectibles $ 39,382 $ 3,963 $ 2, 107 $2,892 $ 10,560 $19.860 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11.100. Journalize the adjusting entry for bad debts at December 31, 2021. (Credit account titles are automatically indented when entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles Debit Dec. 31. 2022 Bad Debt Expense 28,282 Allowance for Doubtful Accounts Post the adjusting entry for bad debts at December 31, 2021. Bad Debt Expense 12/31/21 28,282 12/31/21 Bali 28,282 Allowance for Doubtful Accounts - 12/31/21 Bal 11.100 12/31/21 28.282 39.382 12/31/21 Bal. 28,282 12/31/21 Bal 28.282