The trial balance before adjustment of Teal Mountain Inc. shows the following balances:

		Dr.		Cr.
Accounts receivable		$108,900
Allowance for doubtful accounts		1,965
Sales revenue (all on credit)				$695,000
Sales returns and allowances		28,000

Give the entry for bad debt expense for the current year assuming allowance for doubtful accounts is $1,965 but it is a credit balance and historical records show that the following percentages will not be collected: (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

		Balance		Percentage Estimated to Be Uncollectible
030 days outstanding		$36,800		1%
3160 days outstanding		49,000		5%
6190 days outstanding		14,000		12%
Over 90 days outstanding		9,100		18%

Account Titles and Explanation	Debit	Credit
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount