Cheyenne Limited had net sales in 2023 of $2.0 million. At December 31,2023 , before adjusting entries, the balances in selected accounts were as follows: Accounts Receivable $237,600 debit; Allowance for Expected Credit Losses $3,500 debit. Assuming Cheyenne has examined the aging of the accounts receivable and has determined the Allowance for Expected Credit Losses should have a balance of $25,800, prepare the December 31,2023 journal entry to record the adjustment to Allowance for Expected Credit Losses. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List debit entry before credit entry.)