13. NATO Company's ledger at the end of 2020 shows Accounts Receivable of $250,000. Instructions a. If Allowance for Doubtful Accounts has a credit balance of $8,500 in the trial balance and bad debts are expected to be 5% of accounts receivable, journalize the adjusting entry for the end of the period. b. If Allowance for Doubtful Accounts has a debit balance of $8,500 in the trial balance and bad debts are expected to be 5% of accounts receivable, journalize the adjusting entry for the end of the period