At December $31,2024,$ Blossom Imports reported this information on its balance sheet.

Accounts receivable

$$592,000$

Less: Allowance for doubtful accounts

$41,000$

During $2025,$ the company had the following transactions related to receivables.

Sales on account

Sales returns and allowances

Collections of accounts receivable

Write$-$offs of accounts receivable deemed uncollectible

Recovery of bad debts previously written off as uncollectible

$$2,780,000$

$50,000$

$2,480,000$

$44,000$

$17,000$

$($c$)$

Prepare the journal entry to record bad debt expense for $2025,$ assuming that aging the accounts receivable indicates that

estimated bad debts are $$49,000.($List debit entry before credit entry. Credit account titles are automatically indented when 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.$)$

Account Titles and Explanation

Debit

Credit

eTextbook and Media

List of Accounts