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Novak, Inc had net sales in $2025$ of $$1,471,700.$ At December $31,2025,$ before adjusting entries, the balances in selected accounts were Accounts Receivable $$385,300$ debit, and Allowance for Doubtful Accounts $$4,410$ credit if Novak estimates that $6\%$ of its receivables will prove to be uncollectible.

Prepare the December $31,2025,$ journal entry to record bad debt expense $($If no entry is required, select $"$No Entry" for the account tilles and enter $0$ 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

Gredit

Dec $31$

$2025$

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