I have
A/R 250000 (DR SIDE)
ALLOWANCE FOR DOUBTFUL ACCOUNT 15000 ( CR SIDE)

Question
Customer owing 6000 dollars declared bankrupt
Estimate of uncollectible accounts is 3% of a/R

I already did
Allowance for doubtful account $ 6000 ( DR
A/R $ 6000 CR

But next part 3% uncollectible or A/R
Remaining Bal in A/R is 244000
If I take 3% it should be 7320
But I have $ 15000 CR in my ALLOWANCE FOR DOUBTFUL ACCOUNT

How and where I should adjust.