Riverbed Limited had net sales in 2023 of $1.6 million. At December 31, 2023, before adjusting entries, the balances in selected accounts were as follows: Accounts Receivable $255,600 debit; Allowance for Expected Credit Losses $3,300 debit. Assuming Riverbed has examined the aging of the accounts receivable and has determined the Allowance for Expected Credit Losses should have a balance of $27,100, prepare the December 31, 2023 journal entry to record the adjustment to Allowance for Expected Credit Losses.