Sama company has the following unadjusted account balancos al Decomber 31, 2021: Total Sales of $ 511,000, Accounts Receivable of $305,000 and the tho total Account Recolvablo. The Allowance for Doubtful Accounts had a credit balance of $7,200, before the estimate was de Required: Propare tho adjusting journal ontry to record bad dobis exponso for 2021. Answor in the following format [Noto: This is just an examplo and is not rotated to the question Jan 1 Dr. Cash 120 Gr. Ownor capital 120