PLEASE POST EQUATIONS USED!!

Teal Mountain has been in business several years. At the end of the current year, the unadjusted trial balance shows: Accounts Receivable $313,900 Dr. Sales Revenue 2,221,200 Cr. Allowance for Doubtful Accounts Subtful Accounts 6,108 Cr. Bad debts are estimated to be 7% of receivables. Prepare the entry to adjust Allowance for Doubtful Accounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit