Walker Computer Store has credit sales of $497,000 in 2021 and a debit balance of $900 in the Allowance for Doubtful Accounts at year end. As of December 31, 2021, $140,000 of accounts receivable remain uncollected. The credit manager of Walker prepared an aging schedule of accounts receivable and estimates that $7,800 will prove to be uncollectible. On March 4, 2022 the credit manager authorizes a write-off of the $1,600 balance owed by A. Myers. (a) Your answer has been saved. See score details after the due date. Prepare the adjusting entry to record the estimated uncollectible accounts expense in 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Bad Debt Expense Allowance for Doubtful Accounts Debit Credit 8,700 8,700