During 2015, Bears Inc. recorded credit sales of $680,000. Before adjustments at year-end, Bears has accounts receivable of $300,000, of which $51,000 is past due, and the allowance account had a credit balance of $2,700. Using the aging of receivables approach, what would be the adjustment assuming Bears expects it will not to collect 10% of the amount not yet past due and 24% of the amount past due?Bad Debt Expense 39,840 Allowance for Uncollectible accounts 39,840Allowance for Uncollectible accounts 34,440 Bad Debt Expense 34,440Bad Debt Expense 34,440 Allowance for Uncollectible accounts 34,440Bad Debt Expense 37,14Allowance for Uncollectible accounts 37,140