The account balances of Ivanhoe Company at December 31, 2024, the end of the current year, show Accounts Receivable $144,000; Allowance for Doubtful Accounts $1,800 (credit); Sales $1,136,000; Sales Returns and Allowances $40,000; and Sales Discounts $16,000. (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.)