Assume instead that Rogala uses the aging of accounts receivable method and estimates that $82 of its Accounts Receivable will be uncollectible. Prepare the adjusting journal entry for recording Bad Debt Expense required at December 31, 2012, assuming the unadjusted balance in Rogala's Allowance for Doubtful Accounts at December 31, 2012 was a debit balance of $22. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)
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