Caria Vista Corp uses the percentage-of-recelvables basis to record bad debt expense. The company estimates that 3% of accounts receivable will become uncollectible. (a) Prepare the adjusting journal entry to record bad debt expense for the year. (List debit entry before credit entry, Credit occount titles are automatically indented when amount is entered. Do not indent monually If no entry is required, select "No Entry" for the account titles and enter O for the amounts)