The ledger of Wildhorse Company at the end of the current year shows Accounts Receivable $138,000, Credit $aies$852,000, and Sales Returns and Allowances $29,000. Journalize the following independent situations. If Allowance for Doubtful Accounts has a debit balance of $220 in the trial balance, journalize the adjusting entry at December 31 , assuming uncollectibles are expected to be 6% of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)