Riverbed, Inc. had net sales in 2017 of $ 1,440,100. At December 31, 2017, before adjusting entries, the balances in selected accounts were Accounts Receivable $ 248,700 debit, and Allowance for Doubtful Accounts $ 3,240 credit. Assume Riverbed prepares an aging schedule that estimates total uncollectible accounts at $ 24,800. 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.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31, 2017	enter an account title to record bad debt expense on December 31, 2017	enter a debit amount	enter a credit amount
	enter an account title to record bad debt expense on December 31, 2017	enter a debit amount	enter a credit amount