A company had the following items and amounts in its unadjusted trial balance as of December $31$ of the current year

Cash Sales $$76,000$

Credit Sales $$275,000$

Accounts Receivable $$82,000$

Allowance for Doubtful Accounts $$1,000$

Prepare the adjusting entry to estimate bad debts assuming an aging analysis estimates that $9\%$ of the outstanding accounts receivable will be uncollectible. Show the work in a journal entry table.