Casilda Company uses the aging approach to estimate bad debt expense. The balance of each account receivable is aged on the basis of three time periods as follows: (1) not yet due, $50,200, (2) up to 180 days past due, $15,100, and (3) more than 180 days past due, $5,500. Experience has shown that for each age group, the average loss rate on the amount of the receivables at year-end due to uncollectability is (1) 3 percent, (2) 11 percent, and (3) 30 percent, respectively. At December 31, 2013 (end of the current year), the Allowance for Doubtful Accounts balance is $300 (credit) before the end-of-period adjusting entry is made. Required: 1. Prepare the appropriate bad debt expense adjusting journal entry for the year 2013. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)