I already have the answers but im trying to figure out the steps to get there. if you could list your process to get the correct answer that would be amazing. Thanks!

$1a.$ At the end of the year, Breyer Associates had a credit balance in its allowance for uncollectible accounts of $$12,000$ before adjustment. The balance in Breyer's gross accounts receivable account is $$600,000.$ Breyer's management estimates that $10\%$ of its accounts receivable balance will not be collected.

What journal entry should Breyer record to adjust its allowance for uncollectible accounts?

$\backslash$table$[[,$General Journal,Debit,Credit$],[12/31,$Bad debt expense,$48,000,],[,$Allowance for uncollectible accounts,,$48,000]]$

b$.$ At the end of the year, Syer Associates had a debit balance in its allowance for uncollectible accounts of $$12,000$ before adjustment. The balance in Syer's gross accounts receivable account is $$600,000.$ Syer's management estimates that $10\%$ of its accounts receivable balance will not be collected.

What journal entry should Syer record to adjust its allowance for uncollectible accounts?