Bestway, Inc. had credit sales of $142,000 for the period. The balance in Allowance for Doubtful Accounts is a debit of $643.

 Bestway, Inc. had credit sales of $142,000 for the period. The balance in Allowance for Doubtful Accounts is a debit of $643. If Bestway ages accounts receivable and determines estimated uncollectible accounts to be $2,840, what is the required journal entry to record estimated uncollectible accounts? Please show equations, thanks.