Current Attempt in Progress

Crane Company has been in business several years. At the end of the current year, the unadjusted trial balance shows:

Accounts Receivable

$$336,300Dr.$

$2,034,100Cr$

Sales Revenue

$5,730Cr.$

Allowance for Doubtful Accounts

Bad debts are estimated to be $6\%$ of receivables. Prepare the entry to adjust Allowance for Doubtful Accounts. $($List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$