Can you please help me why I have #3 incorrect?!

[The following information applies to the questions displayed below.J Suzuki Supply reports the following amounts at the end of 2018 (before adjustment) Credit Sales for 2018 Accounts Receivable, December 31, 2018 Allowance for Uncollectible Accounts, December 31, 2018 $260,000 55,000 1,100 (debit) value: Required information 0.83 points Required 1. Record the adjustment for uncollectible accounts using the percentage-of-receivables method. Suzuki estimates 12% of receivables will not be collected. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 December 31, Bad debt expense 5,500 2018 Allowance for uncollectible accounts 5,500