Problem 9-3A Presented below is an aging schedule for Hallenan Company. Number of Days Past Due Over Not 1-30 31-60 61-90 Yet Due Total Customer Anders 22,300 $10,600 $11,700 Blake 41,100 41,100 57,100 16,100 5,900 Coulson $35,100 Deleon 34,000 $34,000 others _133,400 96,800 6,800 13,400 6,400 $287,900 154,000 $33,300 $25,100 $35,100 $40,400 Estimated 2% 5% 13% 25% 47% Percentage Uncollectible Total Estimated 35,771 3,080 1,665 3,263 8,775 $18,988 Bad Debts At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,500 Journalize and post the adjusting entry for bad debts at December 31, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles Debit Credit Date Dec. 3 Bad Debt Expense Allowance for Doubtful Acc