The trial balance before adjustment of Kingbird, Inc., reporting under ASPE, includes the following balances:

Debit

$$101,400$

$1,905$

Credit

Accounts receivable

Allowance for doubtful accounts

Sales revenue $($all on credit$)$

Sales returns and allowances

$$666,500$

$30,400$

$($a$1)$

Prepare the entry for bad debt expense for the current year assuming the allowance should be $4\%$ of gross accounts$$receivable$.$