ma company has the following unadjusted account balances at December 31, 2021; Total Sales of $511,000, Accounts Receivable of $395,600 and the allowance was estimated as 3% of the total Account Receivable The Allowance subtful Accounts had a credit balance of $7,200, before the estimate was made quired: pare the adjusting journal entry to record bad debts expense for 2021. wer in the following format [Note: This is just an example and is not related to the question]