At December 31,2024 . Cullumber Industries reports the following selected accounts from the unadjusted trial balance for its year of operations: Interest revenue 2,300 Merchandise inventory 331,500 Notes receivable, due April 10, 2025 45,900 Prepaid insurance 8,160 Sales Sales returns and allowances 3,315,000 Short-term investments 102,000 Unearned revenue 51,000 25,500 Prepare the journal entry to record the bad debt expense on December 31, 2024, assuming the credit manager est imates 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 O for the amounts. List debit entry before credit entry.) Prepare the current assets section of the balance sheet for Cullumber Industries on December 31, 2024. (List Current Assets in order of liquidity. Enter account name only and do not provide descriptive information.)