If Allowance for Doubtful Accounts has a debit balance of $$220$ in the trial balance, journalize the adjusting entry at December $31,$ assuming uncollectibles are expected to be $6\%$ of accounts receivable. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation $,$ Debit

Dec. $31$ using these numbers