At December 31, GreenTea Company reports the following results for its calendar-year. Cash sales $1,200,000 Credit sales 900,000 Its year-end unadjusted trial balance includes the following items. Accounts receivable $195,000 debit Allowance for doubtful accounts 3,000 debit Required: b. Prepare the adjusting entry to record Bad Debts Expense assuming uncollectibles are estimated to be 0.5% of total sales