Problem 8-3A Presented below is an aging schedule for Halleran Company Number of Days Past Due Not Yet Due Over 90 1-30 31500 Total 23,600 40,500 40,500 57,200 34,400 Customer 31-60 61-90 Anders Blake Coulson Deleon Others $10,000 $13,600 16,700 5,300 $35,200 $34,400 5,100 $287,200 $153,600 $31,000 $27,900 $35,200 $39,500 131,500 96,400 15,700 14,300 Estimated Percentage Uncollectible Total Estimated Bad Debts 3% 6% 12% 25% 4990 $37,971 4,608 $ 1,860 3,348 $8,800 $19,355 At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,000 Journalize and post the adjusting entry for bad debts at December 31, 2017. (Credit account titles are a Date Account Titles Debit Credit