Problem 8-3A Presented below is an aging schedule for Sarasota Corp. Number of Days Past Due Not Yet Due Over 90 1-30 31-60 61-90 Total $24,300 $9,700 $14,600 Aneesh Bird Cope DeSpeans Others 31,000 $31,000 53,700 36,100 5,500 5,000 $43,200 $36,100 124,600 76,300 36,500 11,800 Estimated percentage uncollectible Total estimated bad debts $269,700 $112,800 $51,200 $26,400 $43,200 $36,100 63% $3,584 $3,432 10,368 $22,743 3% 13% 24% $43,511 $ 3,384 At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,600 ournalize the adjusting entry for bad debts at December 31, 2016. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS