Kanata Hotel \& Suites uses the balance sheet approach to estimate bad debts. Details of the accounts receivable balances owing on December 31,2021 are shown below. Required a) Calculate the required allowance. Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. b) Write the journal entry to record bad debt expense for the year, assuming that the allowance account has a $11,020 credit balance