Kimbel Corporation uses the accounts receivable aging method to account for Bad Debt Expense. As of December 31, Kimbel's accountant prepared an aging schedule and estimated that $760 would be uncollectible. At December 31, Allowance for Bad Debts had a credit balance prior to adjustment of $200. REQUIRED: 1. In the journal provided, prepare Kimbel's end-of-period adjustment for bad debts expense. 2. Prepare the entry that would have been made had the credit balance in the allowance account had been a debit balance of $200