Cullumber Company has a $$122000$ balance in Accounts Receivable and a $$352$ debit balance in Allowance for Doubtful Accounts at

year end just prior to recording adjusting entries. Credit sales for the period totaled $$806400.$ How much is the amount of the bad

debt adjusting entry if Cullumber estimates that $1\mathrm{.}5\%$ of its receivables will be uncollectible?

$$1478$

$$2182$

$$1830$

$$12096$