A company ages its accounts receivables to determine its end of period adjustment for bad debts. at the end of the current year, management estimated that $39,375 of the accounts receivable balance would be uncollectible. prior to any year-end adjustments, the allowance for doubtful accounts had a credit balance of $3,285. what adjusting entry should the company make at the end of the current year to record its estimated bad debts expense?