Windsor, Inc. had net sales in 2025 of $1,410,000. At December 31,2025 , before adjusting entries, the balances in selected accounts were Accounts Receivable $208,900 debit, and Allowance for Doubtful Accounts $1,823 debit. Assume that 11% 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. List debit entry before credit entry.)