Sheffield, Inc. had net sales in $2025$ of $$1,502,900.$ At December $31,2025,$ before adjusting entries, the balances in selected accounts were Accounts Receivable $$316,000$ debit, and Allowance for Doubtful Accounts $$3,660$ credit. Assume Sheffield prepares an aging schedule that estimates total uncollectible accounts at $$33,100.$ 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. List debit entry before credit entry.$)$

Date Account Titles and Explanation Debit

Dec. $31,$

$2025$