At the end of the current year, using the aging of receivable method, management estimated that $26,250 of the accounts

At the end of the current year, using the aging of receivable method, management estimated that $26,250 of the accounts receivable balance would be uncollectible. Prior to any year-end adjustments, the Allowance for Doubtful Accounts had a debit balance of $725. What adjusting entry should the company make at the end of the current year to record its estimated bad debts expense