Battle Tank Limited had net sales in 2023 of $2.3 million. At December 31, 2023, before adjusting entries, the balances in selected accounts were as follows: Accounts Receivable $350,000 debit; Allowance for Expected Credit Losses $4,600 credit. Assuming Battle Tank has examined the aging of the accounts receivable and has determined the Allowance for Expected Credit Losses should have a balance of $42,000, prepare the December 31, 2023 journal entry to record the adjustment to Allowance for Expected Credit Losses.