Sandhill Ltd. manufactures several different brands of vacuum cleaners, from hand-held models to bulit-in tentral vacuums, it seils its products to distributors across Canada on credit, giving customers 30 days to pay. During the year endire June 30,2024,5andhini recorded sales of \$1,555,000. Sandhill has determined that the length of time a recelvable is outstanding is the rnost appropriate credit risk characteristic for determining expected credit losses. At June 30 , the company prepared the following aging schedule: The Allowance for Expected Credit Losses had a credit balance of $21,300 before the year-end adjustment was made. (a) Prepare the adjusting entry to bring Allowance for Expected Credit Losses to the desired level. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. List all debit entries before credit entries.)