Exercise 5.12 Bad debts analysis-Allowance account On January 1, 2019, the balance in LOS Kubera Co.'s Allowance for Bad Debts account was $25,160. During the year, a total of $65,700 of delinquent accounts receivable was written off as bad debts. The unadjusted balance in the Allowance for Bad Debts account at December 31, 2019, was $30,440. Required: a. What was the total amount of bad debts expense recognized during the year? (Hint: Make a T-account for the Allowance for Bad Debts account.) b. As a result of a comprehensive analysis, it is determined that the December 31, 2019, adjusted balance of Allowance for Bad Debts should be $61,600. Show in the horizontal model or in journal entry format the adjustment required