Shamrock, Inc. had net sales in 2020 of $1,475,600. At December 31, 2020, before adjusting entries, the balances in selected accounts were Accounts Receivable $388,100 debit, and Allowance for Doubtful Accounts $1,928 debit. Assume that 11% of accounts receivable will prove to be uncollectible. Prepare the entry to record bad debt expense. (If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Dec. 31, 2020