Sonic has the following information:

Income statement method used to estimate un-collectible accounts.

Company bases estimate on ALL sale. Cash sales = $1.540.123

Credit sales = $385,000

Accounts Receivable = $989,000

Existing CREDIT balance in the Allowance for Doubtful Accounts = $10.200

Bad Debts are estimated at this % of ALL sales = 3.00%

Fill in the missing amount in the following adjusting journal entry:

Bad Debt Expense $???

Allowance for Doubtful Accounts $???

ROUND YOUR ANSWER TO THE NEAREST WHOLE DOLLAR AND DO NOT USE $ DOLLAR SIGNS.