QS 8-9 Aging analysis LO2, 3 Delcom had total accounts receivable on December 31, 2020, of $160,000 aged as follows: December 31, 2020 Accounts Receivable Age of Accounts Receivable Expected Percentage Uncollectible $110,000 40,000 10,000 Not due (under 45 days) 1 to 30 days past due Over 30 days past due 2% 5% 40% Prepare the December 31, 2020, adjusting entry to estimate uncollectible accounts receivable assuming an unadjusted credit balance in Allowance for Doubtful Accounts of $800