Current Attempt in Progress At year end, assume that management of Dockrill prepares an analysis of receivables and estimates that $29,900 will not be collectible. Therefore, the balance in the allowance account after adjustment must be a credit of $29,900. What journal entry should Dockrill make at year end assuming that the balance in Allowance for Expected Credit Losses before adjustment is a $27,500 credit? (Credit account titles are automatically indented when the 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. List all debit entries before credit entries.) Account Titles Debit Credit