Splish Brothers Company has been in business several years. At the end of the current year, the unadjusted balances show: Accounts Receivable Sales Revenue Allowance for Doubtful Accounts $291,400 2,068,000 5,358 Bad debts are estimated to be 7% of receivables. Record adjustment to Allowance for Doubtful Accounts in a tabular summary (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg (45)) Assets Liabilities * Allowance For Accounts Receivable Doubtful Accounts Beg. Bal. $ $ Adj. eTextbook and Media Common Stock