Vance Refrigeration Company has $168,000 in Accounts Receivable, and a $10,200 credit balance in the Allowance for Doubtful Accounts before adjustment. Based on the percentage-of-sales method, the company estimates bad debts of $36,000 on March 31, 2019. Record the appropriate adjusting entry on March 31, 2019 using good form. Select the appropriate account and amount to debit, as well as the appropriate account and amount to credit. March 31st [ Select) Select) [ Select ] Select) Vance Refrigeration Company has $168,000 in Accounts Receivable, and a $10,200 credit balance in the Allowance for Doubtful Accounts before adjustment. On March 31, 2019, the company calculates an estimate of $42,300 based on an aging analysis of accounts receivable. Record the appropriate adjusting entry on March 31, 2019 using good form. Select the appropriate account and amount to debit, as well as the appropriate account and amount to credit. March 31st Select ] Select) [ Select] Select]