B. please !

The December 31, 2024, balance sheet of the Ivanhoe Discount Supply Company had Accounts Receivable of $650,000 and a credit balance in Allowance for Doubtful Accounts of $33,000. During 2025, the following transactions occurred: sales on account $1.642.000; sales returns and allowances, $133,000; collections from customers, $1,349,000; accounts written off, $35,000; previously written off accounts of $9,000 were collected. (a) Your answer is correct. Journalize the 2025 transactions. Omit cost of goods sold entries. (Credit occount titles are outomatically indented when the omount: Is entered. Do not indent manually) \begin{tabular}{l} Account Titles and Explanation \\ Accounts Recelvabic \\ Sales Revenue \\ \hline \end{tabular} (To record credit sales) Sales Returns and Allowances 1642000 1642000 Acroents Recrivable (To record credits to customers) Cash 1349000 Acoounts Receivable (To record collection of receivables) Aliowance for Doubtiful Accounts 3500 Acrounts Recoivatile Allowance for Doubtful Accounts 35000 Accounts Reccivable (To write off specific accounts) Accounts Receivable 9000 Allowance for Doubtful Accounts (To reverse write-off of account) Cash Accounts Receivable (To record collection of account) List of Accounts If the company uses the percentage of receivables basis to estimate bad debt expense and determines that uncollectible accounts are expected to be 9% of accounts receivable. what is the adjusting entry at December 31,2025 ? (Credit occount titles are outomaticaliy indented when the amount is entered. Do not indent manually)