Amazon SA has been in business for several years. At

Amazon SA has been in business for several years. At the end of the current year, the ledger shows:
Accounts Receivable ..........................................R$ 310,000 Dr.
Sales Revenue.....................................................2,200,000 Cr.
Allowance for Doubtful Accounts..................................4,100 Cr.
Bad debts are estimated to be 4% of receivables. Prepare the entry to adjust Allowance for Doubtful Accounts.