The question says Prepare adjusting entries for the year for each of the following. There are 6 of them, but I am only having trouble with one.

The question says Prepare adjusting entries for the year for each of the following. There are 6 of them, but I am only having trouble with one. An analysis of the balance in the Accounts Receivable account indicates that a total of $750 of the $18,000 year-end balance will not be collected. I am not sure if I use Bad debt expense as my debit and allowance for doubtful accounts for the credit, or allowance for doubtful accounts as a debit and receivables as a credit. Or the other way around. And is this adjustment going to need a reversing entry? Thank you