The Accounts Receivable balance for Lake, Inc. at December $31,2022,$ was $$25,000.$ During $2023,$ Lake earned revenue of $$454,000$ on account and collected $$325,000$ on account. Lake wrote off $$5,000$ receivables as uncollectible. Industry experience suggests that uncollectible accounts will amount to $5\%$ of accounts receivable. Assume Lake had an unadjusted $$3,200$ credit balance in Allowance for Bad Debts What is the December $21,2023,$ journal entry amount to book for the bad debt expense using the using the percent$-$of$-$receivables method. $($Don$\text{'}$t worry about debits and credits or positive and negative, just enter the requested number as a positive number.$)$