Ivanhoe Company has accounts receivable of $97,500 at March 31, 2025, Credit terms are 2/10,n/30. At March 31, 2025, there is a $1,900 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below. Detes mine the total estimated uncallectibles at March 31.2025. Determine the total estimated uncollectibles at March 31, 2025. Total estimated uncollectibles $ epare the adjusting entry at March 31, 2025, to record bad debt expense. (List debit entry before credit entry. If no entry is quired, select "No Entry" for the account titles and enter 0 for the amounts. Credit occount titles are automatically indente hen amount is entered. Do not indent manually.)