The trial balance before adjustment of Risen Company reports the following balances:Dr$.$$$250,000$Cr$.$Accounts receivableAllowance for doubtful accounts$ $5,000$Sales $($all on credit$)1,700,000$Sales returns and allowances$80,000$Select the journal entry for estimated bad debts assuming that doubtful accounts are estimated to be $6\%$ of gross accounts receivable.