Accounts Receivable Aging Schedule

Sunshine and Rainbows Resort had the following balances at December $31,2025,$ before the year$-$end adjustments:

View the balances.

The aging of accounts receivable yields the following data:

View the accounts receivable aging schedule.

Requirements

Journalize Sunshine and Rainbows Resort's entry to record bad debts expense for $2025$ using the aging$-$of$-$receivables method.

Prepare a T$-$account to compute the ending balance of Allowance for Bad Debts.

Requirement $1.$ Journalize Sunshine and Rainbows Resort's entry to record bad debts expense for $2025$ using the aging$-$of$-$receivables method.

$($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$