Brule Co has been in business five years. The ledger at the end of the current year shows Accounts Receivable JD 22,000 DE Sales Revenue JD 116,000 C 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 Account is Bad Debt Expense 1.320 Allowance for Doubtful Accounts 1,320 Bad Debt Expense 5,320 Allowance for Doubtful Accounts 3,320