At December 31, 2016, Kingbird, Inc. Imports reported this information on its balance sheet.

Accounts receivable		$630,100
Less: Allowance for doubtful accounts		36,160

During 2017, the company had the following transactions related to receivables.

1.		Sales on account		$2,988,600
2.		Sales returns and allowances		76,392
3.		Collections of accounts receivable		2,505,300
4.		Write-offs of accounts receivable deemed uncollectible		44,220
5.		Recovery of bad debts previously written off as uncollectible		14,700

Prepare the journal entry to record bad debt expense for 2017, assuming that aging the accounts receivable indicates that estimated bad debts are $93,288. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
enter an account title for the journal entry to record the bad debt expense for 2017	enter a debit amount	enter a credit amount
enter an account title for the journal entry to record the bad debt expense for 2017