Bad debt expense is estimated using the percentage-of-accounts-receivable method. Total sales for the year were $600,000. The ending balance in Accounts Receivable was $200,000. An examination of the outstanding accounts at the end of the year indicates that approximately 14% of these accounts will ultimately prove to be uncollectible. Before any adjustment, the balance in Allowance for Bad Debts is $900 (credit). Total accounts written off as uncollectible during the year were $16,600. Make the necessary summary journal entries to record this bad debt-related information.