At the end of the year, Accounts Receivable has a balance of $5 , 345 , 000 ; Allowance for Doubtful Accounts has a credit balance of $75 , 300 ; and sales for the year total $42 , 600 , 000 . Using the aging method to account for uncollectible accounts, the balance of the Allowance for Doubtful Accounts is estimated as $135 , 000 . What is the amount of the adjusting entry for bad debt expense