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At December 31, 2020, the Accounts Receivable balance of Becah's Bracelets is $228,800.

The Allowance for Bad Debts account has a $23,900 debit balance.

Becah's Bracelets prepares the following aging schedule for its accounts receivable:

Journalize the year-end adjusting entry for bad debts on the basis of the aging schedule. Show the T account for the Allowance for Bad Debts at December 31, 2020.

Aging of Accounts Receivable
Title0-30 days31-60 days61-90 daysOver 90 daysTotal Receivables
Accounts Receivable $75,000 $79,300 $34,200 $40,300 $228,800
Percent uncollectible 1 % 5 % 10 % 50 %
Estimated total uncollectible

Allowance for Bad Debts
DebitCredit
Double lineDouble line

Journal
DateDescriptionDebitCredit
December 31
December 31