A trial balance before adjustment included the following: 5) Debit Credit Accounts receivable $600,000 Allowance for doubtful accounts 3,400 Sales $2,500,000 200,000 Sales returns and allowances Assume that the estimate of uncollectible accounts is determined to be 5% of the accounts receivable balance. c) In the space below, make the adjusting entry to record the bad debt expense d) What is the ending balance (adjusted balance) in the allowance account - show your work