At January 1, 2018, Windy Mountain Flagpoles had Accounts Receivable of $31,000, and Allowance for Bad Debts had a credit balance of $3,000. During the year, Windy Mountain Flagpoles recorded the following: (Click the icon to view the transactions.) Read the requirements Requirement 2. Post Windy's transactions to the Accounts Receivable and Allowance for Bad Debts T-accounts. Enter the beginning balances and the journal entries, and then compute the unadjusted balance of each account Accounts Receivable Allowance for Bad Deus Jan 1. 2018 Bal 31,000 124.000 Collections Write-offs 2.000 3.000 Jan 1, 2018 Bal Not credit sales 157.000 2.000 Write-offs Unadi Bal 62.000 1,000 Unadj. Bal Requirement 3. Journalize Windy's adjustment to record bad debts expense assuming Windy estimates bad debts as 13% of accounts receivable Post the adjustment to the appropriate T-accounts. (Record debits first, then credits Select the explanation on the last line of the journal entry table) First journalize Windy's adjustment to record bad debts expense. Debit Credit Date Accounts and Explanation 2018 Dec 31 Bad Debts Expense Allowance for Bad Debts