$\backslash$table$[[4,$Estimated Uscellectible$],[5,$Accounts$],[6,$Age laterval,,,Amount,$3,,,,],[7,$Not due,,,$468,000,2\%,,,,],[0,1-30$ days past due,,,$108,000,4\%,,,,],[9,31-60$ days past doe,,,$72,000,20\%,,,,],[10,61-90$ days past doe,,,$43,200,30\%,,,,],[11,$Over $90$ days past due,,,$28,800,50\%,,,,],[12,$Total Receivables,,,$720,000,,,,,],[13,,,,,,,,,],[14,\backslash$table$[[$Prior to Adjustment, the Allowance for Uncollectible Accounts currently has a $$310$ debit balance.$],[1)$ Prepare the adjusting entry to record the company's estimate of mocollectible accoms.$]],,],[15,,],[16,$Date,A$,1.,$SE$,$R$,$E$,$NI$,$CF$,$Acceant$],[17,1,,,,,,,,$