answer to both please

Presented below is an aging schedule for Blossom Company at December 31, 2021 . At December 31,2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,000. Journalize the adjusting entry for bad debts at December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Post the adjusting entry for bad debts at December 31, 2021