On December 31, 2019, the following were the balances in SRK Incs Trial Balance: Accounts Receivable: DR $107,250; Allowance for Doubtful Accounts: CR$1,900. What amount should be debited to Bad Debt Expense, assuming 6% of the outstanding Accounts Receivable at December 31, 2019 are still estimated to be uncollectible? Provide a journal entry to show the adjustment.