Sunland Co. uses 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 $839,000 for the year ended April 30, 2024, sales returns and allowances are $56,000; sales discounts are $18,000; accounts receivable are $272,800; and the allowance for doubtful accounts has a credit balance of $5,280. Prepare the adjusting entry to record bad debt expense in 2024. (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 occount titles and enter O for the amounts. List debit entry before credit entry.) Calculate the carrying amount of accounts receivable on April 30, 2024