At December 31, 2021, retailer Northern Kayaks had a balance of $340,000 in its Accounts Receivable account and an unadjusted credit balance of $870 in its Allowance for Uncollectible Accounts account. The company analyzed and aged its accounts receivable based on the following estimated uncollectible amounts:

1.0% of current balances of $200,000

6.3% of balances 31-60 days of $85,000

11.7% of balances of 61-90 days of $40,000

60.0% of balances over 91 days of $15,000

The company bases its provision for credit losses on the aging analysis.

1. The journal entry that Northern Kayaks would use to record bad debt expense for 2021 contains a debit to (what account?)