Prepare the adjusting journal entry to record bad debts expense at June $30$ assuming that Accustart's allowance for doubtful accounts had a credit balance of $$13,210$ before adjustment. $($List all debit entries before credit entries. Credit account titles are automatically indented when the 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.$)$