The Kraft Heinz Company was formed in $2015$ with the merger of Kraft Foods and H$.$J$.$ Heinz Corporation. Assume the company reported the following amounts in its unadjusted trial balance $($in millions$)$ as of December $31,2020$:

Debits Credits

Accounts Receivable $ $6,540$

Allowance for Doubtful Accounts $ $162$

Sales $($assume all on credit$)43,800$

Assume instead that Kraft Heinz uses the aging of accounts receivable method and estimates that $$334$ million of its Accounts Receivable will be uncollectible. Also, assume that the unadjusted balance in Kraft Heinz$$s Allowance for Doubtful Accounts at December $31,2020,$ was a debit balance of $$33$ million. Prepare the adjusting journal entry required at December $31,2020,$ for recording bad debt expense. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers in millions.$)$