I need help with EX 8-6 in the financial and managerial accounting 15e. Providing for doubtful accounts. I have the a and b but need help on c and d

EX 8-6 At the end of the current year the ar account has a debit balance of 1,835,000 and sales for the year total $25,690,000

The allowance account before adjustment has a credit balance of 26,810. bad debt expense is estimated at 3/4 of 1% of sales. What is the amount of the adjusting entry?

The allowance account before adjustment has a credit balance of 26810. An aging of the accounts in the customer ledger indicates doubtful accounts of 171,200. What is the adjusting entry