Presented below is an aging schedule for Carla Vista Co. at December 31, 2021. Number of Days Past Due Not Yet Due Over 90 Total 1-30 31-60 61-90 Customer Aneesh $ 24,400 $9,000 $15,400 Bird 29.400 $29.400 Cope 50,100 5,400 4,700 $40,000 DeSpears 39,600 $39,600 Others 122,400 71.700 38,000 12,700 $265,900 $106,500 $51,700 $28,100 $40,000 $39,600 Estimated percentage uncollectible 3% 796 13% 23% 5496 Total estimated bad debts $ 41,051 $3,195 $3,619 $3,653 $ 9,200 $21,384 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,700. 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.) Account Titles and Explanation Debit Credit Journalize the adjusting entry for bad debts at December 31, 2022, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $1.500 and the aging schedule indicates that total estimated bad debts will be $36,300. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit Account Titles and Explanation