Presented below is an aging schedule for Pina Colada Corp..At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,600. Journalize and post the adjusting entry for bad debts at December 31, 2020.

					Number of Days Past Due
Customer		Total		Not Yet Due		130		3160		6190		Over 90
Anders		$ 22,900				$10,300		$12,600
Blake		41,400		$ 41,400
Coulson		57,300		16,400		5,400				$35,500
Deleon		34,500										$34,500
Others		131,000		94,900		16,100		13,800				6,200
		$287,100		$152,700		$31,800		$26,400		$35,500		$40,700
Estimated Percentage Uncollectible				1%		5%		14%		24%		41%
Total Estimated Bad Debts		$ 32,020		$ 1,527		$ 1,590		$ 3,696		$ 8,520		$16,687

Date Account Titles Debit Credit Bad Debt Expense Allowance for Doubtful Accounts