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

$\backslash$table$[[$Accounts Receivable,$$313,000$ Dr$.],[$Sales Revenue,$2,094,300Cr.],[$Allowance for Doubtful Accounts,$5,272Cr.]]$

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 nof indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ forr the amounts.$)$

Account Titles and Explanation

Debit

Credit