1. on January 1, 2016, the balance in buying companies allowance for bad debts account was $13,329. During the first 11 months of the year bad debts expense of $21,037 was recognized. The balance in the allowance for bad that's account at November 30, 2016 was $9807.

What was the total of accounts written off during the first 11 months?

Bad debts write off=

2. as the result of a comprehensive analysis, it is determined that the December 31, 2016, balance of the allowance for bad debts account should be $9349. Show the adjustment required in the journal entry format;