Harris Computer Store has credit sales of $$444,000$ in $2024$ and a debit balance of $$600$ in the Allowance for Doubtful Accounts at year$-$end. As of December $31,2024,$ $$102,000$ of accounts receivable remains uncollected. The credit manager of Harris prepared an aging schedule of accounts receivable and estimates that $$8,600$ will prove to be uncollectible.

On March $4,2025$ the credit manager authorizes a write$-$off of the $$1,900$ balance owed by J$.$ Mark.

$($a$)$

Your answer is partially correct.

Prepare the adjusting entry to record the estimated uncollectible accounts expense in $2024.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit

Bad Debt Expense

Allowance for Doubtful Accounts