Swifty, Inc. had net sales in 2017 of $1,410,000. At December 31, 2017, before adjusting entries, the balances in selected accounts were Accounts Receivable $208,900 debit, and Allowance for Doubtful Accounts $1,823 debit. Assume that 11% of accounts receivable will prove to be uncollectible. 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.) Debit Credit Date Account Titles and Explanation Dec. 31, 2017 SHOW LIST OF ACCOUNTS LINK TO TEXT Swifty, Inc. had net sales in 2017 of $1,410,000. At December 31, 2017, before adjusting entries, the balances in selected accounts were Accounts Receivable $208,900 debit, and Allowance for Doubtful Accounts $2,640 credit. Assume Swifty prepares an aging schedule that estimates total uncollectible accounts at $31,700. 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.) Date Account Titles and Explanation Debit Credit Dec. 31, 2017