Sunland, Inc, had net sales in 2025 of $1,475,600. At December 31,2025 , before adjusting entries, the balances in selected accounts were Accounts Receivable $388,100 debit, and Allowance for Doubtful Accounts $2,580 credit. Assume Sunland prepares an aging schedule that estimates total uncollectible accounts at $27,900. Prepare the 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 automotically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.)