The account balances of Crane Company at December $31,2024,$ the end of the current year, show Accounts Receivable $$176,400$;

Allowance for Doubtful Accounts $$2,200($credit$)$; Sales $$1,382,600$; Sales Returns and Allowances $$40,000$; and Sales Discounts

$$19,600.$

$($a$)$

Record the adjusting entry at December $31,2024,$ assuming uncollectible accounts are estimated to be $10\%$ of accounts

receivable. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required,

select $"$No Entry" for the account titles and enter $0$ for the amounts. List debit entry before credit entry.$)$

Date Account Titles

Debit

Credit

Dec. $31$