At the end of each year, Dutch Supply Co$.$ uses the simplified balance sheet approach $($i$.$e$.,$ percentage of accounts receivable$)$ to estimate bad debts. On December $31,2023,$ it has outstanding accounts receivable of $$165,000$ and estimates that $3\mathrm{.}5\%$ will be uncollectible.

Required:

a$.$ Give the entry to record bad debt expense for $2023$ under the assumption that the Allowance for Doubtful Accounts has a $$2,010$ debit balance before the adjustment.

Record the entry for estimated bad debts.