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Hughes Company has a Debit balance of $1,000 in its Allowance for Doubtful Accounts before any adjustments are made at the end of the year.

Hughes Company has a Debit balance of $1,000 in its Allowance for
Doubtful Accounts before any adjustments are made at the end of the year.
Based on review and aging of its accounts receivable at the end of the year,
Hughes estimates that $6,000 of its receivables are uncollectible.
Please prepare the journal entry to record the bad debt expense in the
Diagonal Box.

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