On December 31,2023 , the unadjustebalance in the Allowance for Expected Credit Losses (prior to the aging analysis) was a credit of $18,000. (a) Journalize the adjusting entry to record the expected credit losses on December 31, 2023. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)