please explain how to find bad debt expense

During the current year, Witz Electric, Inc., recorded credit sales of $830,000. Based on prior experience, it estimates a 2 percent bad debt rate on credit sales. Required: Prepare journal entries for each transaction: (if no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. On September 29 of the current year, an account receivable for $3,100 from March of the current year was determined to be uncollectible and was written off b. The appropriate bad debt expense adjustment was recorded for the current year, ESTE View transaction list View Journal entry worksheet Debit Credit No Transaction 3,100 1 a General Journal Allowance for doubtful accounts Accounts receivable 3,100 2 b Bad debt expense Allowance for doubtful accounts