Brule Co. has been in business five years. The ledger at the end of the current year shows: Accounts Receivable JD 22,000 Dr. Sales Revenue JD 116,000 Cr. Allowance for Doubtful Accounts JD 4,000 Dr. Bad debts are estimated to be 6% of receivables. The debit side of entry to adjust Allowance for Doubtful Accounts is: Allowance for Doubtful Accounts 5,320 Bad Debt Expense 1,320 Bad Debt Expense 5,320 Allowance for Doubtful Accounts 1,320