At December 31, 2024, Sunland Industries reports the following selected accounts from the unadjusted trial balance for its first year of operations: Prepare the journal entry to record the bad debt expense on December 31,2024 , assuming the credit manager estimates that 4% of the accounts receivable will become uncollectible. (Credit account titles are automatically Indented when the amount Is entered. Do not Indent manually. If no entry Is required, select "No Entry" for the account titles and enter 0 for the amounts. List deblt entry before credit entry.)