On January $1,2025,$ Windsor Corporation started the year with a balance in Accounts Receivable of $ $148,000$ and a credit balance in Allowance for Doubtful Accounts of $$7,900.$ During $2025,$ the company had total sales of $$555,000,75\%$ of these sales were credit sales. Collections $($not including the cash sales$)$ during the period were $$446,250.$ Windsor wrote off as uncollectible accounts receivable of $$8,800.$ In addition, an account of $$770$ that was previously written off an uncollectible was recovered during the year.Uncollectible accounts are estimated to be $5\%$ of the end$-$of$-$year Accounts Receivable balance. Prepare the entry to record bad debt expense for the period.