A company ages its accounts receivables to determine its end of period adjustment for bad debts. At the end of the current year, management estimated that dollar 15,750 of the accounts receivable balance would be uncollectible. Prior to any year-end adjustments, the Allowance for Doubtful Accounts had a debit balance of dollar 175. What adjusting entry should the company make at the end of the current year to record its estimated bad debts expense