Blossom Company has been in business several years. At the end of the current year, the unadjusted trial balance shows:

$\backslash$table$[[$Accounts Receivable,$$295,900$ Dr$.],[$Sales Revenue,$2,209,400Cr$ Cr$],[$Allowance for Doubtful Accounts,$6,175Cr.]]$

Bad debts are estimated to be $7\%$ of receivables. Prepare the entry to adjust Allowance for Doubtful Accounts. $($List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$ Entry" for the account titles and enter O for the amounts.$)$