The trial balance before adjustment of Risen Company reports the following balances: Accounts receivable Allowance for doubtful accounts Sales (all on credit) Sales returns and allowances Dr. Cr. $300,000 5,000 1,700,000 80,000 The Allowance for Doubtful Accounts has a debit balance of $5,000. Prepare the journal entry for estimated bad debts assuming that doubtful accounts are estimated to be 6% of gross accounts receivable