Sales for the year =100,000

Current balance of bad debt expense=35,000

Ending balance of accounts receivable =84,000

Current balance allowance for doubtful accounts =40,000

Percent of sales uncollectible = 5.00%

Percent of accounts receivable uncollectible = 3.50%

Assuming the income statement approach, what is theadjustment to bad debt expense? Include the amountandeither debit or credit in your answer.