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:

Accounts Receivable $ $357,000$ debit

Net Sales $802,000$ credit

All sales are made on credit. Based on past experience, the company estimates that $0\mathrm{.}4\%$ of net sales are uncollectible. What amount should be debited to Bad Debts Expense when the year$-$end adjusting entry is prepared?

Multiple Choice

$$1,948$

$$908$

$$3,728$

$$2,688$

$$3,208$