Splish Brothers Inc. has been in business several years. At the end of the current year, the unadjusted trial balance shows: Accounts Receivable $336, 800 Dr. Sales Revenue 2, 217, 800 Cr. Allowance for Doubtful Accounts 5, 944 Cr. Bad debts are estimated to be 7%ofreceivables. Prepare the entry to adjust Allowance for Doubtful Accounts.(Credit account titlesare automatically indented when amountisentered. Do not indent manually.)