Allowance for Doubtful Accounts has a credit balance of $$2,900$ in the trial balance, journalize the adjusting entry at December $1,$ assuming uncollectibles are expected to be $11\%$ of accounts receivable. $($Credit account titles are automatically indented when mount is entered. Do not indent manually.$)$

Date

Account Titles and Explanation

Debit

Credit

Dec. $31$

Bad Debt Expense

Allowance for Doubtful Accounts