Blackhorse Productions, Incorporated, used the aging of accounts receivable method to estimate that its Allowance for Doubtful Accounts should be $$19,550.$ The account had a unadjusted credit balance of $$12,000$ at that time.

Required:

Prepare journal entries for each of the following. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

a$.$ The appropriate bad debt adjustment was recorded.

b$.$ Later, an account receivable for $$1,200$ was determined to be uncollectible and was written off.