On January 1, 2019, Hungryman, Inc., has the following balances for accounts receivable and allowance for doubtful accounts: Accounts Receivable $1,282,000 Allowance for Doubtful Accounts (a credit balance) 41,000 During 2019, Hungryman had $18,200,000 of credit sales, collected $17,945,000 of accounts receivable, and wrote off $60,000 of accounts receivable as uncollectible. At year end, Hungryman performs an aging of its accounts receivable balance and estimates that $52,000 will be uncollectible.

For this question, prepare the necessary adjusting entry for 2019, is ;

Bad Debt Expense 52,000 + 19,000 = 71,000

Allowance for Doubtful Accounts 71,000

Why is it plus? Is it not minus 52,000 - 19,000 = 33,000?