During its first year of operations, Crane Company had net credit sales of $3,094,000, of which $390,000 remained uncollected at year-end. The credit manager estimates that $15,000 of these receivables will become uncollectible. (a) Prepare the journal entry to record the estimated uncollectibles. (Assume an unadjusted balance of zero in Allowance for Doubtful Accounts.) (List debit entry before credit entry. Credit account titles are outomatically indented when the amount is entered. Do not indent manually.)