JAC Company sells sports equipment on credit. It provides for uncollectible accounts using a percentage of $6\%$ of Accounts Receivable on December $31,20$X$2$ to determine the desiredbalance under the allowance method. On January $1,20$X$2,$ the following selected accountbalances existed:DR$.$$$40\mathrm{.}000$CR$.$Accounts ReceivableAllowance for Uncollectible Accounts$2\mathrm{.}400$During $20$X$2,$ the following summary transactions occurred:Sales on account were $$450,000.$ Accounts of Wingert Company, written off on September $1,20$X$2,$ as uncollectible,totaled $$6,000.$Collections of customers on account were $$350,000.$Required: Prepare the general journal entries to write off the accounts receivable determined to be uncollectible during $20$X$2,$ and the adjusting entry for bad debtsas of December $31,20$X$2.$