Problem 8-3A (Part Level Submission) Presented below is an aging schedule for Splish Brothers Inc.. Number of Days Past Due Not Yet Due Over 90 Customer Total 1-30 31-60 61-90 $22,700 Anders Blake Coulson Deleon Others $10,700 $12,000 41,600 41,600 55,600 34,200 15,000 6,500 $34,100 $34,200 5,100 $286,200 $152,600 $33,700 $26,500 $34,100 $39,300 132,100 96,000 16,500 14,500 Estimated Percentage Uncollectible Total Estimated Bad Debts 2% 5% 14% 25% 55% $38,587 3,052 $1,685 $3,710 8,525 $21,615 At December 31, 2019, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,400 Journalize and post the adjusting entry for bad debts at December 31, 2019. (Credit account titles are automatically indented when amount is enter indent manually.)