wilton, inc. had net sales in 2025 of $1,400,000. at december 31, 2025, before adjusting entries, the balances in selected accounts were accounts receivable $250,000 debit, and allowance for doubtful accounts $2,400 credit. if wilton estimates that 8% of its receivables will prove to be uncollectible, prepare the december 31, 2025, journal entry to record bad debt expense.