9. (6 points) Vera Company has provided the following information prior to any year-end bad debt adjustment: Cash sales, $160,000 Credit sales, $480,000 Selling and administrative expenses, $180,000 Sales returns and allowances, $40,000 Gross profit, $480,000 Accounts receivable, $120,000 Sales discounts, $18,000 Allowance for doubtful accounts credit balance, $1,900 Vera prepares an aging of accounts receivable and the result shows that 6% of accounts receivable is estimated to be uncollectible. Prepare the journal entry for bad debt expense