$1.$ Record the January $1$ credit balance of $$25,415$ in a T account for Allowance for Doubtful Accounts.$*$

$2$b$.$ Post each entry that affects the following selected T accounts and determine the new balances: Allowance for Doubtful Accounts and Bad Debt Expense.$*$

$*$The ending balance label is provided on the left side of the T account even when the ending balance is a credit. The unused cell on the balance line should be left blank.

Allowance for Doubtful Accounts

Jan. $1$ Balance

Dec. $31$ Adj. Balance

Bad Debt Expense