At December $31,$ a company reports the following results for its calendar year.

Cash salesCredit sales$ $907,000307,000$Its year$-$end unadjusted trial balance includes the following items

Accounts receivableAllowance for doubtful accounts$$132,000$ debit$5,700$ debitPrepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be $6\%$ of credit sales.View transaction listJournal entry worksheetRecord bad debts expense assuming uncollectibles are estimated to be $6\%$ ofcredit sales.