Prepare the adjusting journal entry to record bad debt expense for $2023$

Wright Corporation began $2023$ with a $$5,000$ credit balance in the Allowance for Doubtful Accounts. During $2023,$ Wright wrote off accounts totaling $$3,000.$

The following is the aging information for the Wright Corporation at December $31,202.$ The management of the Wright Corporation estimates that $1\%$ of the current balance will prove to be uncollectible, $3\%$ of the $0-30$ day delinquent group will prove to be uncollectible, $5\%$ of the $31-60$ day delinquent group is estimated to be uncollectible, and $7\%$ of the $31-60$ day group is estimated to be uncollectible and $10\%$ of the over $90$ day delinquent group are estimated to be uncollectible..

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