Indigo Limited had net sales in $2023$ of $$1\mathrm{.}8$ million. At December $31,2023,$ before adjusting entries, the balances in selected accounts

were as follows: Accounts Receivable $$235,600$ debit; Allowance for Expected Credit Losses $$3,500$ debit. Assuming Indigo has

examined the aging of the accounts receivable and has determined the Allowance for Expected Credit Losses should have a balance of

$$33,400,$ prepare the December $31,2023$ journal entry to record the adjustment to Allowance for Expected Credit Losses.