$($b$)$

Windsor, Inc. had net sales in $2025$ of $$1,410,000.$ At December $31,2025,$ before adjusting entries, the balances in selected accounts were Accounts Receivable $$208,900$ debit, and Allowance for Doubtful Accounts $$2,640$ credit. Assume Windsor prepares an aging schedule that estimates total uncollectible accounts at $$31,700.$ Prepare the 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 automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit$],[\backslash$table$[[$Dec$.31,],[2025]],$Bad Debt Expense,$],[,$Allowance for Doubtful Accounts,$]]$