Sheridan, Inc, had net sales in 2025 of $1,416,000. At December 31,2025 , before adjusting entris, the balances in selected accounts were Accounts Receivable $352,500 debit, and Allowance for Doubtful Accounts $4,130 credit. Assume Sheridan prepares an aging schedule that estimates total uncollectible accounts at $33,000. 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)