On january 1, 2011 the balance in great lakes Co.'s allowance for bad debt account was 5200 durring the year, a total of 3500 of delinquwnt accounts receivable was written off as bad debt. The allowance for bad debt account ad December 31,2011 was 7300. As a result of a comprehensive analysis, it is determined the the december 31.2011 balance of allowance for bad debts should be 6300 show in general journal format the ajuasments required