Journal entry worksheet Record the entry for estimated bad debt expense. Note: Enter debits before credits. SPA is a global company headquartered in Germany. SPA is a market leader in enterprise application software and also a leading experience management, analytics, and business intelligence company. In a recent annual report, it disclosed the following information concerning its allowance for doubtful accounts (euros in millions denoted as E): Requlred: 1. Record summary journal entries related to the allowance for doubtful accounts for the current year. Note: If no entry ls requlred for a transactlon/event, select "No journal entry requlred" In the first account fleld. Enter your answers In millions. Journal entry worksheet Note: Enter debits before credits