A company had balances (normal) in the following accounts on Dec 31, 20X2, before adjustments, as applicable: Accounts Receivable $700,000, total Sales Revenue $800,000, and Allowance for Doubtful Accounts $23,000 On Dec 31, 20X2, the company estimated that 5% of accounts receivable will be uncollectible. Type the name of the account that is debited and the name of the account that is credited. (Do not include the amount in the entry) Debit: Credit: Indicate the amount for the entry. (Do not include any words or signs in your answer; enter number only)