How to prepare the necessary adjustments at DECEMBER 31 based on the following

1. It is company policy to record 6% of Accounts Receivable as doubtful of collection. Accounts Receivable at year-end amounted to 157,350. The Allowance for Doubtful Accounts as shown in the general ledger has a credit balance of 1,700 before adjustment. 2. Accounts receivable per ledger before provision for bad debts totaled 100,500. Allowance for doubtful accounts at the beginning of the year amounted to 7,700. It is company policy to increase allowance to 10% of the outstanding accounts receivable.~