2) Branson Partners had an allowance for doubtful accounts of $160 on January 1. During the year, Branson wrote off $145 of accounts receivable and earned revenues of $5,000. At December 31, Branson's accounts receivable were $1,500. Branson estimates that there should be $170 of bad debt expense for the year. a Give Branson's journal entry to record all write-offs for the year b. Give Branson's journal entry to C. What is the balance in Branson's allowance for doubtful accounts at December 31? d. What is Branson's net accounts receivable at December 31? justing entry)