At December 31, GreenTea Company reports the following results for its calendar-year. Cash sales Credit sales $1,200,000 900,000 Its year-end unadjusted trial balance includes the following items. $195,000 debit 3,000 debit Accounts receivable Allowance for doubtful accounts There was objective evidence that 10% of a $10,000 debt owed by a debtor, Black Coffee Company, would most probably be uncollectible. The rest of the accounts receivables were reviewed collectively and the results indicated that an estimated 6% of these accounts would not be collectible. Prepare the adjusting entry to record Bad Debts Expense. (Omit the "$" sign in your response.) Debit Date Dec 31 General Journal Credit Bad debts expense 12700 Allowance for doubtful accounts 12700