Presented below is an aging schedule for Sheffield Corp. at December 31, 2021. Number of Days Past Due Not Over 90 Customer Total Yet Due 1-30 31-60 61-90 Aneesh $22,300 $10,500 $11,800 Bird 35,600 $35,600 Cope 57,600 6,900 6,700 DeSpears Others 33,500 $44,000 $33,500 126,900 96,600 16,700 13,600 $275,900 $139,100 $33,900 $25,400 $44,000 $33,500 Estimated percentage uncollectible 3% 7% 12% 24% 60% Total estimated uncollectibles $40,254 $ 4,173 $2,373 $ 3,048 $ 10,560 $20,100 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,200. 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. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles Post the adjusting entry for bad debts at December 31, 2021. Bad Debt Expense Allowance for Doubtful Accounts Debit Credit