3 DK Jewelers' trail balance before adjusting at Dec 31, reported the following: Debit Credit Accounts Receivable $60,000 Allowance for Bad Debts 700 An aging of receivables indicates that $2,200 of the receivables are estimated to be uncollectible. 1) Joumalize the adjusting entry to record bad debts expense 2) Using T-account, show the account - Allowance for Bad Debts