Swifty, Inc. had net sales in 2017 of $1,475,200. At December 31, 2017, before adjusting entries, the balances in selected accounts were Accounts Receivable $212,500debit, and Allowance for Doubtful Accounts $1,828debit. Assume that11% 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 0 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

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