Finland Inc has the following Accounts Receivable Aging on March 31 Aging Bucket Current 1-90 days 91-180 days 181-365 days 366+ days Amount Outstanding 300,000 180,000 100,000 50,000 15,000 Reserve Rate 1% 3% 10% 50% 100% March sales were $320,000 February ending balance in Allowance for Doubtful Accounts was $50,000 Credit Finland uses the Aging of Receivables Method at the rates noted in the table above. What journal entry should Finland book at the end of March to estimate bad debt? DR: [ Select ] [ Select ] CR: [ Select ]