Brule Co has been in business five years. The ledger at the end of the current year shows Accounts Receivable JD 22,000 DI Sales Revenue JD 116,000 Cr. Allowance for Doubtful Accounts JD 4,000 Dr. Bad debts are estimated to be 6% of receivables. The debit side of entry to adjust Allowance for Doubtful Accounts is Bad Debt Expense 1 320 Allowance for Doubtful Accounts 1,320 Bad Debt Expense 5 320 Allowance for Doubtful Accounts 5,320