Problem 9-3A Presented below is an aging schedule for Halleran Company Number of Days Past Due Not Yet Due Over 90 Customer Total 1-30 31-60 61-90 $ 23,900 $10,300 $13,600 Anders Blake Coulson Deleon Others 39,200 $39,200 57,000 33,400 16,200 5,300 $35,500 $33,400 5,100 $282,200 $149,600 $31,300 $27,300 $35,500 $38,500 128,700 94,200 15,700 13,700 Estimated Percentage Uncollectible 3% 5% 14% 24% 46% Total Estimated Bad $36,105 $4,488 Debts $ 1,565 3,822 $8,520 $17,710 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.) Date Account Titles Debit Credit Dec. 31 Bad Debts Expense Date Explanation Ref Debit Credit Balance Dec. 31 Adjusting Allowance for Doubtful Accounts Date Explanation Ref Debit Credit Balance Dec. 31 Balance Dec. 31 Adjusting