Bradford Company's accounting records on December 31, 2019, provide the following information (prior to adjustment):

Cash sales $93,100

Net credit sales $262,900

Accounts receivable $126,300

Allowance for doubtful accounts $2,150 (credit)

Required:

1. Prepare the journal entries to record the estimate of Bradford's bad debt expense for 2019 assuming debts are estimated to be 2% of net credit sales.