Farr Co. elects to use the percentage-of-sa.es basis in 2017 to record bad debt expense. It estimates that 2% of net credit sales will become uncollectible. Salas revenues are dollar 829,000 for 2017, salas returns and allowances are dollar 56.900, and the allowance for doubtful accounts has a credit balance of dollar 9,000. Prepare the adjusting entry to record bad debt expenses in 2017. (Credit account titles are Automatically indented when amount is entered. Do not indent manually.)