Presented below is an aging schedule for Blue Spruce Corp at December 31, 2021 Number of Days Past Due Over 90 Not Yet Due 1-30 Total 31-60 61-90 Customer $11.100 $ 22,100 $11,000 Aneesh Bird 35 100 $35.100 6,600 $44.800 57.800 6,400 Cope $33.500 DeSpears 33.500 127.000 95,300 17.100 14,600 Others $34600 $25.600 $44.800 $275.500 $137.000 $33.500 60% 24% 7% 12% 3% Estimated Percentage Uncollectible $ 40,456 $4110 $ 2.422 $10.752 $20,100 $3072 TotalEstimated Bad Debts At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $13.000 (a) Journalize the adjusting entry for bad debts at December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Debit Date Account Titles Post the adjusting entry for bad debts at December 31, 2021 Bad Debt Expense Allowance for Doubtful Accounts