At year end, assume that management of Dockrill prepares an analysis of receivables and estimates that $29,900 will not be collectible. Therefore the balance in the allowance account after adjustment must be a credit of $29,900. What journal entry should Dockrill make at year end assuming that the balance in Allowance for Expected Credit Losses before adjustment is a $27,500 credit? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Account Titles Debit Credit