Theo Co. has the following data for the current year: Accounts Receivable, December 31 Allowance for Doubtful Accounts, December 31 (credit), unadjusted Total Sales Revenue $100,000 $1101 $679367 Assuming the company estimates 5% of accounts receivable will be uncollected in the future, the adjusting journal entry to record the estimated bad debts should be for $ Show whole numbers in your answer. Do not include dollar signs, decimals, commas, etc. in your answer.