Presented below is an aging schedule for Splish Brothers inc at December 31, 2021. Number of Days Past Due Not Customer Yet Due 61-90 Over 90 1-30 $10,700 31-60 $12,000 Aneesh Bird Cope De Spears Others Total $22.700 36,600 55,600 34,200 127,000 $276.100 $36,600 5.000 6,500 $44,100 $34,200 96,000 $137.600 3% $4,128 Estimated Percentage Uncollectible Total Estimated Bad Debts 16,500 $33,700 7% $2.359 14.500 $26,500 12% $44.100 24% $10.504 $34 200 60% $20,520 $40.771 $ 3,180 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,400 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) Date Account Titles Debit Credit Post the adjusting entry for bad debts at December 31, 2021. Bad Debt Expense Allowance for Doubtful Accounts