Sheridan Couses the percentage of sales approach to record bad debt expense. It estimates that 1.5% of net credit sales will become uncollectible. Credit sales are $765,000 for the year ended April 30, 2021: sales discounts are $17.000; accounts receivable are $266,600, and the allowance for doubtful accounts has a credit balance of $5,160. Prepare the adjusting entry to record bad debt expense in 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Apr. 30 Debit Credit (To record estimate of uncollectible accounts.) Calculate the carrying amount of accounts receivable on April 30, 2021. Carrying amount $