needs a brief answer

Each December 31, Extra Company ages its accounts receivable to 1 poin determine the amount of its adjustment for bad debts. At the end of this year, management estimated that $56,900 of the accounts receivable balance would be uncollectible. The Allowance for Doubtful Accounts account had a credit balance of $3,200. Prepare the adjusting journal entry that Extra Company should make on December 31 of the current year, to estimate bad debts expense