Blossom Corp.'s unadjusted trial balance includes the following: Accounts receivable Allowance for expected credit losses Sales Sales returns and allowances Debit $173,600 12,400 Credit $1,152 527,000 Prepare an adjusting entry assuming that the estimate of uncollectible accounts is determined by using 4% of gross accounts receivable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)