Current Attempt in Progress

At the beginning of the current period, Ivanhoe Co$.$ had a balance of $$96,000$ in Accounts Receivable and a $$6,720$ credit balance in Allowance for Doubtful Accounts. In the period, it had net credit sales of $$384,000$ and collections of $$347,040.$ It wrote off accounts receivable of $$11,900$ as uncollectible. After a $$2,590$ acchnt was written off as uncollectible, it was subsequently collected. This is in addition to the other cash collections. Based on an aging schedule, uncollectible accounts are estimated to be $$6,400$ at the end of the period.$($d$)$

Record the bad debt expense adjusting entry for the period. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, sele$""$No Entry" for the account titles and enter $0$ for the amounts. List debit entry before credit entry.$)$

Account Titles

Debit

Credit