Clean Sweep Ltd. manufactures several different brands of vacuum cleaners, from hand-held models to built-in central vacuums. It sells its products to distributors on credit, giving customers 30 days to pay. During the year ending June 30, 2020, Clean Sweep recorded sales of $1,553,000. At June 30, the company prepared the following aging schedule: Receivable Amount Number of Days Outstanding Estimated Percentage Uncollectible $157,000 Less than 31 3% 59,000 31 to 45 7% 74,000 46 to 90 15% 108,000 More than 90 24% The Allowance for Doubtful Accounts had a credit balance of $17,200 before the year-end adjustment was made. (a) Prepare the adjusting entry to bring Allowance for Doubtful Accounts to the desired level. (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 O for the amounts.) Account Titles and Explanation Debit Credit