Bank of America is one of the oldest banks in America, as well as one of the largest. Founded in the late 1800s, Bank of America has grown from a strictly California-based bank to one with operations in 29 states. Information from Bank of America's annual report follows. (Amounts are in millions.)

Using this information, answer the following questions:
1. Provide the journal entry made by Bank of America to record bad debt expense for 2005.
2. Provide the journal entry made by Bank of America to record the write-off of actual bad debts during 2005.

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2005 2004 Bad debt expense Write-off of uncollectible accounts Allowance for bad debts (year-end) $4,021 5,834 8,045 $2,868 4,147 8,626