please help in part B

The following information is available for Novak's Best Corporation about the age of its receivables at December 31 , its year end: Your answer has been saved. See score details after the due date. Using the above aging schedule, determine the total estimated uncollectible accounts. Total Estimated Uncollectible Accounts Attempts: 1 of 1 used b) Assuming that Allowance for Expected Credit Losses has an unadjusted credit balance of $21,500, prepare the journal entry to record credit losses at December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manuatly. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.)