Nash, Inc. had net sales in 2025 of $1,506,600. At December 31, 2025, before adjusting entries, the balances in selected accounts were Accounts Receivable $391,800 debit, and Allowance for Doubtful Accounts $1,827 debit. Assume that 12% of accounts receivable will prove to be uncollectible. Prepare the entry to record bad debt expense. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.)