Three-Hand Corp uses the percent of receivables method to estimate uncollectible accounts. Currently, its receivables are $2,500,000 and it believes 1.5% of those receivables will be uncollectible. By what amount would you debit Bad Debt Expense and Credit Allowance for Doubtful Accounts if there is a debit balance of $7,000 in the Allowance for Doubtful Accounts?