Sandhill company's account balances at December 31, 2025 for accounts receivable and the allowance for doubtful accounts are $710000 debit and $1380 credit. Credit sales during 2025 were $2711000. It is estimated that 4% of accounts receivable will be uncollectible. The adjusting entry to record bad debt expense for 2025 would include a credit to the allowance account for?