At the beginning of the current period, Cato Enterprises Ltd$.$ had balances in Accounts Receivable of $\backslash (\backslash$$ $2,121,000\backslash )$ and in Allowance for Doubtful Accounts of $\backslash (\backslash$$ $141,000\backslash )($credit$).$ During the period, Cato had credit sales of $\backslash (\backslash$$ $4,275,000\backslash )$ with cost of goods sold of $\backslash (\backslash$$ $3,102,000\backslash )$ and collections of $\backslash (\backslash$$ $5,194,000\backslash ).$ It wrote off $\backslash (\backslash$$ $184,000\backslash )$ of accounts receivable. However, a $\backslash (\backslash$$ $26,000\backslash )$ account written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $\backslash (\backslash$$ $89,000\backslash )$ at the end of the period.Prepare the entry to record bad debts expense for the period. $($List all debit entries before credit entries. Credit account titles are automatically indented when 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.$)$