do you add the $7,250 to the the $16,450 estimated uncollectable when you do your hournal entry?

14. A company has $235,000 in credit sales. The company uses the allowance method to account for uncollectible accounts. The Allowance for Doubtful Accounts now has a $7.250 credit balance. If the company estimates 7% of credit sales will be uncollectible, what is the journal entry to record estimated uncollectible accounts