Wildhorse, Inc. had net sales in 2025 of $1,459,500. At December 31, 2025, before adjusting entries, the balances in selected accounts were Accounts Receivable $342,400 debit, and Allowance for Doubtful Accounts $3,600 credit. If Wildhorse estimates that 7% of its receivables will prove to be uncollectible. Prepare the December 31, 2025, journal 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.) Date Account Titles and Explanation Dec. 31, 2025 Bad Debt Expense. Allowance for Doubtful Accounts Debit Credit