Wilton, Inc. had net sales in 2014 of $1,445,600. At December 31, 2014, before adjusting entries, the balances in selected accounts were: Accounts Receivable $384,700 debit, and Allowance for Doubtful Accounts $3,050 credit.

A) Assume that 11% of accounts receivable will prove to be uncollectible. Prepare the entry to record bad debt expense.

B) Assume Wilton prepares an aging schedule that estimates total uncollectible accounts at $33,300. Prepare the entry to record bad debt expense.