At the end of the year, Accounts Receivable has a balance of $5,345,000; Allowance for Doubtful Accounts has a credit balance of $75,300; and sales for the year total $42,600,000. Using the aging method to account for uncollectible accounts, the balance of the Allowance for Doubtful Accounts is estimated as $135,000. What is the amount of the adjusting entry for bad debt expense?