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 $155,000 and estimates that 3.5% will be uncollectible Required: Q. Give the entry to record bad debt expense for 2023 under the assumption that the Allowance for Doubtful Accounts has a $1,890 debit balance before the adjustment