Wilton, Inc. had net sales in 2014 of $1, 459, 700. At December 31, 2014, before adjusting entries, the balances in selected accounts were: Accounts Receivable $211, 200 debit, and Allowance for Doubtful Accounts $3, 070 credit. Assume that 10% of accounts receivable will prove to be uncollectible. 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.) Assume Wilton prepares an aging schedule that estimates total uncollectible accounts at $33, 200. 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.)