16.(2 points) The following information pertains to R for 2015:

R's 12-31-15 AR aging analysis indicates a required balance in the allowance for doubtful accounts of $107,000.

Per its 12-31-15 unadjusted trial balance, R's gross accounts receivable balance was $2,500,000.

Per its 12-31-15 unadjusted trial balance, R's allowance for doubtful accounts balance was $111,000

On the basis of the above, prepare the AJE R should make for the year ended 12-31-15 to adjust its bad debts expense.