Cullumber Compary has accounts receivable of $92,000 at March 31, 2022. Credit terms are 2/10,N/30, At March 31, 2022, there is a $1,949 eredit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage- of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below. Prepare the adjusting entry at March 31, 2022, to record bad debt expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)