A company uses the percent of sales method to determine its bad debts expense. At the end of the current year, the company's unadjusted trial balance reported the following selected amounts: $392,000 debit Accounts receivable Allowance for uncollectible accounts 670 credit Net Sales 970,000 credit All sales are made on credit. Based on past experience, the company estimates that 0.6 % of net credit sales are uncollectible. What amount should be debited to Bad Debts Expense when the year-end adjusing entry is prepared