The trial balance before adjustment of Windsor, Inc., reporting under ASPE, includes the following balances: Prepare the entry for bad debt expense for the current year assuming the allowance should be 4% of gross accounts receivable. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. if no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry)