$\frac{0\mathrm{.}25}{1}$

Prepare the entry for bad debt expense for the current year assuming historical records show that, based on accounts receivable aging, the following percentages will not be collected: $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List debit entry before credit entry.$)$

$\backslash$table$[[,$Balance,$\backslash$table$[[$Percentage Estimated$],[$to Be Uncollectible$]]],[0-30$ days outstanding,$$38,000,1\%$