Jan. $31$

Bad Debts Expense

Allowance for Bad Debts

Recorded bad debls expense for the period.

Post the adjustment to the appropriate T$-$accounts.

First enter and label the Jan. $1,2024$ balance for the Bad Debt Expense account, then post the adjustment to the appropriate T$-$accounts. $($Enter a $"0"$ on the normal side of the account for any zero balances.$)$

$\backslash$table$[[$Accounts Receivabie,Allowance for Bad Debts$],[$Jan$.1,2024$ Bal.,$32,000,137,000$ Collections,Write$-$ofts,$2,800,3,000$ Jan. $1,2024$ Bal.$],[$Net credit sales,$164,000,2,800$ Write$-$olfs,,,$],[$Unadj$.$ Bal.,$56,200,*,,,200$ Unadj. Bal.$],[$Adj$.,,,,,],[,,,,,]]$

$\backslash$table$[[,,,,],[,,,,]]$