Are the entires I put all correct and the breakdown at the bottom?

What journal entries were made for $($i$)$ bad debt expense, and $($ii$)$ write$-$offs in $2023?$ What was the effect of these entries on total assets, liabilities, equity, revenues, expenses, and net income. Give both direction and amount. $2023$

Bad Debt $$248,022$

Allowance for Doubtful Accounts $$248,022$

Allowance for Doubtful Accounts $$242,360$

Accounts Receivable $$242,360$

Transaction $1$ Transaction $2$

Reduction in Accounts Receivable Assets $(248,022)(242,360)$

No Changes Liabilities $00$

Decrease due to the bad debt expense Equity $248,022(242,360)$

No change Revenues $00$

Increase due to bad debt expense Expenses $(248,022)242,360$

Decrease due to bad debt expense Net Income $248,022(242,360)$