Windsor Company has been in business several years. At the end of the current year, the unadjusted balances show:

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$.(45).)$

$($Include revenue and expense$)$