Craigmont uses the allowance method to account for uncollectible cccounts. Its year-end unadjusted trial balance shows Accounts Receivable of $104,500, allowance for doubtful accounts of $665 (credit) and sales of $925,000. If uncollectible accounts are estimated to be 3% of accounts receivable, what is the amount of the bad debts expense adjusting entry? Answer: 33