The custodian of a $570 petty cash fund discovers that the fund has $102.50 in coins and currency plus $454.50 in receipts at the end of the month. The entry to replenish the petty cash fund will include: Craigmont uses the allowance method to account for uncollectible accounts. Its year-end unadjusted trial balance shows Accounts Receivable of $120,500 and sales of $1,005,000. If uncollectible accounts are estimated to be 0.8% of sales, what is the amount of the bad debts expense adjusting entry?