The following information concerns Complex /Ine Accounts receivable , 12/31/*7 $66,000 Sales during X7 $189,000 Accounts written off during $ 4,500 Allowance for doubtful accounts, 12/31/ $1,500 credit Bad debt expense is determined using the percentage of receivables method. The company believes that 7% of receivables will never be collected. What would be the debit to bad debt expense in the adjusting entry on December 31, 2017