Blue, Inc. had net sales in $2025$ of $$1,476,200.$ At December $31,2025,$ before adjusting entries, the balances in selected accounts were Accounts Receivable $$257,500$ debit, and Allowance for Doubtful Accounts $$1,877$ debit. Assume that $11\%$ of accounts receivable will prove to be uncollectible. 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.$)$

Date Account Titles and Explanation

Debit

Credit

Dec. $31,$

$2025$