Average Art is a new business

During its first year of operations, credit sales were $40,000 and collections of credit sales were $36,000. One account, $650, was written off. Management uses the percent-of-sales method to account for bad debts expense and estimates 2% of credit sales to be uncollectible. Prepare the entry to record bad debts expense.
What will be an ideal response

Bad Debts Expense 800
Allowance for Bad Debts 800

Bad Debts Expense = $40,000 x .02

Business

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