Coronado, Inc. had net sales in 2025 of $1,412,500. At December 31, 2025, before adjusting entries, the balances in selected accounts were Accounts Receivable $393,600 debit, and Allowance for Doubtful Accounts $3,220 credit. Assume Coronado prepares an aging schedule that estimates total uncollectible accounts at $32,000. Prepare the entry to record bad debt expense. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.) Date Account Titles and Explanation Debit Credit