Sunland, Inc. had net sales in $2025$ of $$1,449,600.$ At December $31,2025,$ before adjusting entries, the balances in selected accounts were Accounts Receivable $$228,400$ debit, and Allowance for Doubtful Accounts $$3,280$ credit. If Sunland estimates that $8\%$ of its receivables will prove to be uncollectible.

Prepare the December $31,2025,$ journal entry to record bad debt expense. $($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 the amount is entered. Do not indent manually. List debit entry before credit entry.$)$

Date

Account Titles and Explanation

Debit

Credit

Dec. $31,2025$