Windsor Company has been in business several years. At the end of the current year, the unadjusted balances show: Accounts Receivable $378,200 Sales Revenue 2,684,000 Allowance for Doubtful Accounts 6,954 Bad debts are estimated to be 7% of receivables. Record adjustment to Allowance for Doubtful Accounts in a tabular summary. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Assets Liabilities + Allowance For Accounts Receivable Doubtful Accounts Common Stock Beg. Bal. $ $ $ $ Adj