Presented below is an aging schedule for Carla Vista Company at December 31, 2024. At December 31,2024 , the unadjusted balance in Allowance for Doubtful Accounts is a credit of $7,900. (a1) Journalize the adjusting entry for bad debts at December 31, 2024. (List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)