Falling Leaves Furniture Restoration had the following balances 81,000 at December? 31, 2025?, before the? year-end adjustments: The aging of accounts receivable yields the following? data: View the accounts receivable aging schedule.LOADING... Requirements 1. Journalize Falling Leaves Furniture Restoration's entry to record bad debts expense for 2025 using the? aging-of-receivables method. 2. Prepare a? T-account to compute the ending balance of Allowance for Bad Debts. Age of Accounts Receivable 0-60 Days Over 60 Days Total Receivables Accounts Receivable $78,000 $3,000 $81,000 Estimated percent uncollectible × 2% × 15% Accounts Receivable Allowance for Bad Debts 81,000 credit 1,100