Prepare the joumal entry to record bad debt expense for 2025 , assuming that aging the accounts receivable indicates that estimated bad debts are $46,000. (List debit entry before credit entry. Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the account titles and enter O for the amounts.) Enter the January 1.2025, balances in Accounts Receivable and Allowance for Doubtful Accounts, post the entries to the two accounts and determine the balances. (Post entries in the order of joumal entries presented in the previous part) At December 31,2024 , Sandhill Imports reported this information on its balance sheet. During 2025, the company had the following transactions related to receivables