On January 1, 2013, the balance in Tabor Co.'s Allowance for Bad Debts account was $13,107. During the first 11 months of the year, bad debts expense of $21,689 was recognized. The balance in the Allowance for Bad Debts account at November 30, 2013, was $9,937. Required: (a)What was the total of accounts written off during the first 11 months? (Hint: Make a T- account for the Allowance for Bad Debts account.) Bad Debts Write-Off (b)As the result of a comprehensive analysis, it is determined that the December 31, 2013, balance of the Allowance for Bad Debts account should be $9,500. Show the adjustment required in the journal entry format. View transaction list Journal entry worksheet Record the entry to adjust the allowance account to the appropriate balance. Note: Enter debits before credits. Event General Journal Debit Credit 1