Number of Days Past Due Not Yet 31-60 61-90 Over Customer Total Due 1-30 90 Aneesh $ 23,700 $ 9,900 $13,800 Bird 28,700 $ 28,700 Cope 53,000 5,000

Can you help me understand how to post the adjusting entry?

Number of Days Past DueNot Yet31-6061-90OverCustomerTotalDue1-3090Aneesh$ 23,700$ 9,900$13,800Bird28,700$ 28,700Cope53,0005,0005,100$42,900DeSpears40,400$40,400Others120,70076,90031,60012,200$266,500$110,600$46,600$26,000$42,900$40,400Estimated percentageuncollectible3%7%13%23%62%Total estimated bad debts$ 44,875$ 3,318$3,262$3,380$ 9,867$25,048At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $7,600.Post the adjusting entry for bad debts at December 31, 2016.Bad Debts ExpenseAllowance for Doubtful Accounts