The trial balance before adjustment of Bramble Company reports the following balances: Dr. Cr. $253,000 Accounts receivable Allowance for doubtful accounts Sales (all on credit) Sales returns and allowances $1,090 900,000 77,000 (a) Prepare the entry for estimated bad debts assuming that doubtful accounts are estimated to be 9% of gross accounts receivable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit