MapleLeaf Transportation is a new business. During its first year of operations, credit sales were $42,000 and collections of credit sales were $34,500. One account, $950, was written off. Management uses the percent-of-sales method to account for bad debts expense and estimates 3% of credit sales to be uncollectible. Prepare the entry to record bad debts expense. Omit explanation. (Record debits first, then credits. Exclude explanations from journal entries.)