The account balances of Sam Company at December 31, 2021, the end of the current year, show Accounts Receivable $190,000; Allowance for Doubtful Accounts $3,000 (credit), Sales $1,400,000, Sales Returns and Allowances 549,000; and Sales Discounts $19,000. Assuming bad debts are estimated to be 1.5% of net sales, the adjusting entry at December 31, 2021 Debit Choose. Credit Choose