a company uses the aging of receivables method. during the year, the company recorded credit sales of $560,000. before adjusting entries at year-end, the company has accounts receivable of $300,000, of which $53,000 is past due, and the allowance account had a credit balance of $2,800. the company expects it will not collect 10% of the amount not yet past due and 29% of the past due accounts. which of the following adjusting entries will the company record at year-end?