RFR Company recorded credit sales of $365,000 in September 2021 and it estimated 5% of credit sales would become bad debts. The allowance for doubtful accounts had a balance of $11,600 (credit) at the beginning of the month and $6,000 were written off during the month.
What is the amount of bad debt expense to be recorded at the end of September by RFR? Show all entries.