Wellington Corp. has outstanding accounts receivable of 300,000. There is also adebit balance of 2000 in the allownce debtful account. the recivable balnace includeof 250,000standing for 30 days and the reminder at outstanding more than 30 days. the company estimate that 4% of recivable out standing less than 30 days will be un collectable ( 10% for recivable for recivable outstanding more than 30 days). Prepare the entry to record the bad debt expense for the year?