Sarasota, Inc. had net sales in 2017 of $1,484,100. At December 31, 2017, before adjusting entries, the balances in selected accounts were Accounts Receivable $232,300 debit, and Allowance for Doubtful Accounts $3,680 credit. If Sarasota estimates that 10% of its receivables will prove to be uncollectible. Prepare the December 31, 2017, journal entry to record bad debt expense

Please include the name of the accounts. :)