After assessing the credit risk characteristics of its accounts receivable, a company determined that the length of time a receivable was outstanding was the most appropriate risk characteristic to use for determining expected credit losses. The company prepared the following aging schedule for its accounts receivable as at December 31, 2023: On December 31, 2023, the unadjusted balance in the Allowance for Expected Credit Losses (prior to the aging analysis) was a credit of $6,150. (a) Journalize the adjusting entry to record the expected credit losses on December 31, 2023. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)