Accounting question. Please answer in format shown 9-8

At December 31, 2016, the Accounts Receivable balance of Austin Technology Group is $265,000. The Allowance for Bad Debts account has a $25.545 debit balance Austin Technology Group prepares the following aging schedule for its accounts receivable. Journalize the year-end adjusting entry for bad debts on the basis of the aging schedule. Show the T-account for the Allowance for Bad Debts at December 31, 2016. Show how Austin Technology Group will report its net accounts receivable on its December 31, 2016, balance sheet. Journalize the year-end adjusting entry for bad debts on the basis of the aging schedule. Show the T-account for the Allowance for Bad Debts at December 31, 2016. Begin by determining the target balance of Allowance for Bad Debits by using the age of each account