Presented below is an aging schedule for Sheffield Corp..

						Number of Days Past Due
Customer		Total		Not Yet Due		130		3160		6190		Over 90
Anders		$ 22,300				$10,500		$11,800
Blake		40,600		$ 40,600
Coulson		57,600		16,900		6,700				$34,000
Deleon		33,500										$33,500
Others		133,200		96,600		16,700		13,600				6,300
		$287,200		$154,100		$33,900		$25,400		$34,000		$39,800
Estimated Percentage Uncollectible				1%		6%		13%		25%		55%
Total Estimated Bad Debts		$ 37,267		$ 1,541		$ 2,034		$ 3,302		$ 8,500		$21,890

At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,200.

Journalize and post the adjusting entry for bad debts at December 31, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles Debit Credit Bad Debt Expense Allowance for Doubtful Accounts