Village Marine provided you with the following financial information before adjustments as of December 31, 2017: Debit Credit Cash 103,764 Accounts Receivable 407,680 Allowance For Doubtful Accounts 3,355 Sales Revenue 2,645,090 Sales Returns and Allowances 16,847 Prepare the year end adjusting entry assuming that the allowance for doubtful accounts is to provide for doubtful accounts based on 2.5% of gross accounts receivable. Debit Credit