Pina Company has accounts receivable of $115,900 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022 there is a $1,300 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of recefvables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below. (a) (b) Prepare the adjustingentry at March 31, 2022. to record bod debt expense. (Codilt occount tides are automotically indented when amount is entered. Do not indent mantally