Cullumber Company's ledger at the end of the current year shows Accounts Receivable of $126,000. (a) If Allowance for Doubtful Accounts has a credit balance of $3,780 in the trial balance and bad debts are expected to be 8% of accounts receivable, journalize the adjusting entry for the end of the period. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entry before credit entry) Account Titles and Explanation Debit Credit eTextbook and Media List of Accounts Save for Later Attempts: 0 of 3 used Submit Answer (b) The parts of this question must be completed in order. This part will be available when you complete the part above At December 31, 2021, Nash Company had a credit balance of $15,000 in Allowance for Doubtful Accounts. During 2022, Nash wrote off accounts totaling $11,000. One of those accounts of $1,500 was later collected. At December 31, 2022, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $22,000. Prepare journal entries to record the 2022 transactions of Nash Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To record amount written off) (To reverse write-off) (To record collection of writeoff)