Blue, Inc. had net sales in 2017 of $1,410,000. At December 31, 2017, before adjusting entries, the balances in selected accounts were Accounts Receivable $208,900 debit, and Allowance for Doubtful Accounts $1,823 debit. Assume that 11% of accounts receivable will prove to be uncollectible. Prepare the entry to record bad debt expense.