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Accounting for Doubtful Accounts Rankine Company estimates its bad debts expense by aging its accounts receivable and applying percentages to various age groups of the accounts. Rankine calculated a total of $16,800 in possible credit losses as of December 31. Accounts Receivable has a balance of $537,600, and the Allowance for Doubtful Accounts has a credit balance of $2,100 before adjustment at December 31. What is the December 31 adjusting entry to provide for credit losses? General Journal Description Debit Credit 0 0 0 What is the net amount of accounts receivable that should be included in current assets? $ 0 Please answer all parts of the