Please answer the following question in the format provided in order to input the answers in the space provided, thanks!

Sunland Corp uses the percentage-of-receivables basis to record bad debt expense The company estimates that 2% of accounts receivable will become uncollectible. (a) Prepare the adjusting journal entry to record bad debt expense for the year. (List debit entry before credit entry. Credit occount titles are cutomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts) (b) What is the ending (adjusted) balance in Allowance for Doubtful Accounts? Ending (adjusted) balance in Allowance for Doubtful Accounts