Allowance for doubtful accounts on 1/1/2017 was $75,000. The balance in the allowance account on 12/31/2017 after making the annual adjusting entry was $60,000, and during 2017, bad debts written off amounted to $30,000. You are to provide the missing adjusting entry. Please indicate debit (DR) or credit (CR) to the left of the account title, and place a comma between the account title and the amount of the adjustment.