Current Attempt in Progress Ayayai Company has been in business several years. At the end of the current year, the ledger shows the following: Accounts Receivable Sales Revenue Allowance for Doubtful Accounts $ 326,200 Dr. 2,761,700 Cr. 6,100 Cr. Bad debts are estimated to be 6% of accounts receivables. Prepare the entry to adjust Allowance for Doubtful Accounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit