$($a$)$

Coronado, Inc. had net sales in $2025$ of $$1,412,500.$ At December $31,2025,$ before adjusting entries, the balances in selected

accounts were Accounts Receivable $$393,600$ debit, and Allowance for Doubtful Accounts $$1,922$ debit. Assume that $10\%$ of

accounts receivable will prove to be uncollectible. Prepare the entry to record bad debt expense. $($If no entry is required, select

$"$No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the

amount is entered. Do not indent manually. List debit entry before credit entry.$)$