during $2022,$ a corporation recorde les as follows: Cash sales, $$150,000,$ and credit sales,

$$75\mathrm{.}000.$ At December $31,2022$:

before the adjusting entries, Accounts receivable showed a debit

balance of $$45,000$ and Allowance for Doubtful Accounts showed a credit balance of $5300$

Required:

$($a$)$ Assuming a previously allowed for bad debt of $$100$ is to be written off, give the journal entry on

December $31,2022$

$($b$)$ Give the adjusting entry for bad debt expense at December $31,2022,$ assuming instead that bad debt losses are estimated to be $2$ percent of the balance in the Accounts receivable account $($after taking transaction $($a$)$ into account$).$