At December 31, 2022 before any year-end adjustments, the Accounts Receivable balance of Alpha Company is $210,000. The Allowance for Doubtful Accounts has a $10,500 beginning credit balance. Alpha company prepares the following aging schedule for Accounts Receivable: Based on the aging of accounts receivable, prepare the adjusting entry at December 31st to record bad debt expense. Debit the Account and Credit the account for the dollar amount of