i need the adjusting entry relating to bad debts on December 31, 2018.

An aging analysis of Uli Limited's accounts receivable at December 31, 2018 and 2017, showed the following: Accounts Receivable Number of Days Outstanding 0-30 days 31-60 days 61-90 days Over 90 days Total 2018 $300,200 64,300 85,400 128,800 $578,700 2017 $319,100 114,700 75,900 50,400 $560,100 Estimated Percentage Uncollectible 3% 6% 12% 24% Additional information: 1. At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $9,400. 2. In 2018, $42,400 of accounts were written off as uncollectible and $3,100 of accounts previously written off were recovered