Tamarisk Company has been in business several years. At the end of the current year, the unadjusted balances show: Accounts Receivable $297,600 2,112,000 Sales Revenue Allowance for Doubtful Accounts 5,472 Bad debts are estimated to be 7% of receivables. Record adjustment to Allowance for Doubtful Accounts in a tabular summary. (Ent negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Assets Liabilities + Allowance For Accounts Receivable Doubtful Accounts + Common Stock + Beg. Bal. $ $ $ Adj. Stockholders' Equity Retained Earnings Common Stock + Revenue Expense $ $ $ Sales revenue Bad debt expense Accounts receivable Cost of goods sold Sales returns & allowances