If Allowance for Doubtful Accounts has a credit balance of $3,000 in the trial balance and bad debts are the adjusting entry for end of the period. (Credit account titles are automatically indented when the a Account Titles and Explanation expected to be 8% of accounts receva ble, journalize mount is entered. Do not indent manually.) Debit If Allowance for Doubtful Accounts has a credit balance of $3,000 in the trial balance and bad debts are the adjusting entry for end of the period. (Credit account titles are automatically indented when the a Account Titles and Explanation expected to be 8% of accounts receva ble, journalize mount is entered. Do not indent manually.) Debit