Wilton, Inc. had net sales in 2014 of $1,489,800. At December 31, 2014, before adjusting entries, the balances in selected accounts were: Accounts Receivable $333,600 debit, and Allowance for Doubtful Accounts $4,210 credit. If Wilton estimates that 4% of its net sales will prove to be uncollectible.
Prepare the December 31, 2014, journal entry to record bad debt expense.