need part b to be done

The December 31, 2021, balance sheet of the Swifty Corporation had Accounts Receivable of $680,000 and a credit balance in Allowance for Doubtful Accounts of $33,000. During 2022, the following transactions occurred: sales on account $1,554,000; sales returns and allowances. $166,000; collections from customers. $1,253,000, accounts written off $38.000; previously written off accounts of $9.000 were collected, (a) Your answer has been saved. See score details after the due date. Journalize the 2022 transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit 1554000 1554000 (To record credit sales) Sales Returns and Allowance 166000 Accounts Receivable 166000 (To record credits to customers) 1253000 Accounts Receivable 1253000 (To record collection of receivables) Allowance for Doubtful Accounts 38000 Accounts Receivable 38000 (To write off specific accounts) Accounts Receivable 9000 Allowance for Doubtful Accounts 9000 (To reverse write-off of account) 9000 Accounts Recevable 9000 (b) of the company uses the percentage of receivables basis to estimate bad debt expense and determines that uncollectible accounts are expected to be 8% of accounts receivable, what is the adjusting entry at December 31, 2022 (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Dec 31