Pearl, Inc. had net sales in 2020 of $1,506,600. At December 31, 2020, before adjusting entries, the balances in selected accounts were Accounts Receivable $391,800 debit, and Allowance for Doubtful Accounts $3,300 credit. Assume Pearl prepares an aging schedule that estimates total uncollectible accounts at $25,100. 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.)