The ledger of the Kingbird, Inc. at the end of the current year shows Accounts Receivable of $238,000. (a) If Allowance for Doubtful Accounts has a credit balance of $3,100 in the trial balance and bad debts are expected to be 9% of accounts receivable, journalize the adjusting entry for the end of the period. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit