At the beginning of the current period, Blossom Co. had a balance of $83,000 in Accounts Receivable and a $5,810 credit balance in Allowance for Doubtful Accounts. In the period, it had net credit sales of $332,000 and collections of $300,045. It wrote off accoun receivable of $11,800 as uncollectible. After a $2,995 account was written off as uncollectible, it was subsequently collected. This addition to the other cash collections. Based on an aging schedule, uncollectible accounts are estimated to be $9,600 at the end of t period. Record the bad debt expense adjusting entry for the period. (Credit account titles are auto entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles before credit entry.)