Trophy Fish Company supplies flies and fishing gear to sporting goods stores and outfitters throughout the western United States. The accounts receivable clerk for Trophy Fish prepared the following partially completed aging of receivables schedule as of the end of business on December 31, 2013:The following accounts were unintentionally omitted from the aging schedule:Trophy Fish has a past history of uncollectible accounts by age category, as follows:Assume that the allowance for doubtful accounts for Trophy Fish Company has a debit balance of $3,600 before adjustment on December 31, 2013. Journalize the adjusting entry for uncollectible accounts.