On December $31,2022,$ Kashieca Company's Allowance for Doubtful Accounts had an

unadjusted credit balance of $$26,000.$ The accountant for Kashieca has prepared a schedule of

the December $31,2022,$ accounts receivable by age and, based on past experience, has

estimated the percentage of the receivables in each age category that will become

uncollectible. This information is summarized as follows:

Calculate the amount that should appear in the December $31,2022,$ Balance sheet for

doubtful accounts.

Prepare the journal entry to record the bad debt expense for $2022.$