Whispering, Inc. had net sales in $2025$ of $$1,492,600.$ At December $31,2025,$ before adjusting entries, the balances in selected accounts were Accounts Receivable $$232,200$ debit, and Allowance for Doubtful Accounts $$3,660$ credit. Assume Whispering prepares an aging schedule that estimates total uncollectible accounts at $$33,100.$ 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. List debit entry before credit entry.$)$

Date

Account Titles and Explanation

Debit

Credit

Dec. $31,2025$

enter an account title to record bad debt expense on December $31$

enter a debit amount

enter a credit amount

enter an account title to record bad debt expense on December $31$

enter a debit amount

enter a credit amount