ullumber, Inc. had net sales in 2017 of $1,464,200. At December 31, 2017, before adjusting entries, the balances in selected accounts were Accounts Receivable $248,800 debit, and Allowance for Doubtful Accounts $3,090 credit. Assume Cullumber prepares an aging schedule that estimates total uncollectible accounts at $27,700. Prepare the entry to record bad debt expense. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31, 2017