Journalize the adjusting entry to record the expected credit losses on December $31,2023$

1 2023: Customer's name Aber Bohr Chow Datz Others Expected rate of credit loss Expected credit losses Number of days past due Total amount owed $38,000 36,000 50,000 30,000 158,000 $312,000 $43,720 Current (not yet due) $36,000 15,000 95,000 $146,000 3% $4,380 1-30 $9,000 20,000 15,000 $44,000 $2,640 31-60 $29,000 13,000 $42,000 10% $4,200 61-90 $15,000 15,000 $30,000 25% $7,500 over 90 $30,000 20,000 $50,000 50% $25,000 On December 31, 2023, the unadjusted balance in the Allowance for Expected Credit Losses (prior to the aging analysis) was a credit of $19.000.