Weili's Wildflowers uses the percentage of credit sales method to estimate bad debt expense. Weili records credit sales of $$500,000$ for the current year, and estimates $5\%$ of sales will be uncollectible.

Record the journal entries for the following transactions:

A customer informs Weili that they will be unable to pay their $$500$ debt.

Dr$.\_\_\_\_\_$ for $$\_\_\_\_\_$

Cr$.\_\_\_\_\_$ for $$\_\_\_\_\_$

Weili records bad debt expense for the year.

Dr$.\_\_\_\_\_$ for $$\_\_\_\_\_$

Cr$.\_\_\_\_\_$ for $$\_\_\_\_\_$