$($a$)$

Your answer is partially correct.

Sheffield, Inc. had net sales in $2025$ of $$1,502,900.$ At December $31,2025,$ before adjusting entries, the balances in selected accounts were Accounts Receivable $$316,000$ debit, and Allowance for Doubtful Accounts $$1,803$ 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 O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.$)$

Date

Account Titles and Explanation

Debit

Credit

Dec.

$31,$

Bad Debt Expense

$2025$

Allowance for Doubtful Accounts $$