How do you find unadjusted and adjusted balances?

1. Record the January 1 credit balance of $25,330 in a T-account for Allowance for Doubtrul Accounts. 2b. Post each entry that affects the following selected T-accounts and dotormine the new balances: Allowance for Doubtful Accounts and The following transactions were completed by Irvine Company during the current fiscal year ended December 31 : Feb. 8 Received 40% of the $18,500 balance owed by DeCoy Co., a bankrupt business, and wrote off the remainder as uncollectible. May 27 Reinstated the account of Seth Nelsen, which had been written off in the preceding year as uncollectible. Journalized the receipt of $7,430 cash in full payment of Seth's account. Aug. 13 Wrote oft the $6,470 balance owed by Kat Tracks Co, which has no assets. Oct. 31 Reinstated the account of Crawford Co., which had been written off in the preceding year as uncollectible. Journalized the receipt of $3,870 cash in full payment of the account. Dec. 31 Wrote off the following accounts as uncollectible (compound entry): Newbauer Co., \$7,245; Bonneville Co., \$5,595; Crow Distributors, \$9,500; Fiber Optics, \$1,060. Dec. 31 Based on an analysis of the $1,769,500 of accounts receivable, it was estimated that $35,390 will be uncollectible, Journalized the adjusting entry. Required: 1. Record the January 1 credit balance of $25,330 in a T-account for Allowance for Doubtful Accounts. 2. a. Joumalize the transactions