At January 1, 2025, Rustic Ravine Company had Accounts Receivable of $35,000. During the year, Rustic Ravine Company earned sales revenue of $186,000 on account and collected $131,000 on account. Rustic Ravine Company wrote off $1,700 receivables as uncollectible during 2025 The company uses the allowance method to account for uncollectibles. 12. Journalize Rustic Ravine Company's adjustment to record bad debts expense assuming Rustic Ravine Company estimates bad debts as 3% of credit sales. 13. Assume Rustic Ravine Company had an unadjusted $1,600 credit balance in Allowance for Bad Debts at December 31, 2025. Journalize Rustic Ravine Company's adjustment to record bad debts expense assuming Rustic Ravine Company estimates bad debts as 10% of accounts receivable.