Grouper, Inc. had net sales in 2020 of $1,447,100. At December 31, 2020, before adjusting entries, the balances in selected accounts were Accounts Receivable $204,600 debit, and Allowance for Doubtful Accounts $4,020 credit. Assume Grouper prepares an aging schedule that estimates total uncollectible accounts at $32,400. Prepare the entry to record bad debt expense. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31, Bad Debt Expense 2020 Allowance for Doubtful Accounts Debit Credit