Shamrock, Inc had net sales in 2020 of $1,430,300. At December 31, 2020, before adjusting entries, the balances in selected accounts were Accounts Receivable $239,200 debit, and Allowance for Doubtful Accounts $3,780 credit. Assume Shamrock prepares an aging schedule that estimates total uncollectible accounts at $27,500. Prepare the entry to record bad debt expense. If no entry is required, select "No Entry* for the account titles and enter O 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, 2020