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Avon Inc. reported an allowance for doubtful accounts of $30,000 (credit) at December 31, 2017, before performing an aging of accounts receivable. As a result

Avon Inc. reported an allowance for doubtful accounts of $30,000 (credit) at December 31, 2017, before performing an aging of accounts receivable. As a result of the aging, Avon Ic. determined that an estimated $52,000 of the December 31, 2017, accounts receivable would prove uncollectible. The adjusting entry required at December 31, 2017, would be

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