Blossom Company has been in business several years. At the end of the current year, the unadjusted balances show: Accounts Receivable Sales Revenue Allowance for Doubtful Accounts $319,000 2,099,000 5,880 Bad debts are estimated to be 7% of receivables. Record adjustment to Allowance for Doubtful Accounts in a tabular summary. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Assets = Liabilities + Stockholders' Equity Allowance for Retained Earnings Accounts Receivable doubtful accounts - + Common Stock + Revenue - Expense Beg. $ Bal. Adi. Accounts receivable Bad debt expense Cost of goods sold Sales returns & allowances Sales revenue e Textbook and Media