Cullumber Manufacturing Company had a $300 credit balance in Allowance for Doubtful Accounts at December 31.2025, before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following: (a) Prepare the adjusting entry on December 31, 2025, to recognize bad debts expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)