E$6\mathrm{.}9$B $($LO $3)$ Accounting $($Computing Bad Debts and Preparing Journal Entries$)$ The trial balance before adjustment of Santillan Inc. shows the following balances:

$\backslash$table$[[,$Debits,Credits,$],[,$Accounts Receivable,$$180,000,],[,$Allowance for Doubtful Accounts,$3,500,],[$Sales $($all on credit$),,$$$1,000,000,]]$

Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on Accounts had a $$2,500$ credit balance.