Waterway, Inc. had net sales in 2025 of $1,505,900. At December 31, 2025, before adjusting entries, the balances in selected accounts were Accounts Receivable $311,800 debit, and Allowance for Doubtful Accounts $3,930 credit. Assume Waterway prepares an aging schedule that estimates total uncollectible accounts at $24,500. Prepare the entry to record bad debt expense. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.)