Marin, AG had net sales in 2022 of 1,482,700. At December 31, 2022, before adjusting entries, the balances in selected accounts were Accounts Receivable 328,300 debit, and Allowance for Doubtful Accounts 3,420 credit. If Marin estimates that 9% of its receivables will prove to be uncollectible: Prepare the December 31, 2022, journal entry to record bad debt expense. (If no entry is required, select "No Entry" for the account titles ond enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent monuolly