Bridgeport Corp. had net sales in 2017 of $1.9 million. At December 31, 2017, before adjusting entries, the balances in selected accounts were as follows: Accounts Receivable $244,000 debit; Allowance for Doubtful Accounts $2,800 debit. Assume Bridgeport has examined the aging of the accounts receivable and has determined the Allowance for Doubtful Accounts should have a credit balance of $26,100. Prepare the December 31, 2017 journal entry to record the adjustment to Allowance for Doubtful Accounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit