Sheridan Company has accounts receivable of $100,400 at March 31, 2025, Credit terms are 2/10, n/30. At March 31, 2025, there is a $2,300 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below. Determine the total estimated uncollectibles at March 31, 2025. Total estimated uncollectibles Prepare the adjusting entry at March 31, 2025, to record bad debt expense. (List debit entry before credit entry. 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 amount is entered. Do not indent manually.)