Given the following information:

Accounts receivable 31 December 2015 $281,962

Allowance for doubtful accounts balance: 31 December 2014 $3,693

Charged to costs and expenses: $2,951

Write-offs net of recoveries: ($714)

Balance at 31 December 2015: $5,930

Calculate the entry to be made into the bad debt expense account for the year ended 31 Dec 2015.

Also, Net receivables