Ayayai, AG had net sales in 2022 of 1,493,700. At December 31,2022 , before adjusting entries, the balances in selected accounts were Accounts Receivable 329,800 debit, and Allowance for Doubtfat Accounts 64,060 credit. If Ayayai estimates that 9% of its receivables will prove to be uncollectible. Prepare the December 31, 2022. journal entry to record bad debt expense. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are outomatically indented when the amount is entered. Do not indent manually.)