Question 14 2 points Sama company has the following unadjusted account balances at December 31, 2021; Total Sales of $ 511,000, Accounts Receivable of $395,600 and the allowance was estimated as 3% of the total Account Receivable. The Allowance for Doubtful Accounts had a credit balance of $7,200, before the estimate was made. Required: Prepare the adjusting journal entry to record bad debts expense for 2021.