On January 1, 2014, the balance in Great Lakes Co.'s Allowance for Bad Debts account was $5,200. During the year, a total of $3,500 of delinquent accounts receivable were written off as bad debts. The balance in the Allowance for Bad Debts account at December 31, 2014, was $7,300. (a.) What was the total amount of bad debts expense recognized during the year? (b.) As a result of a comprehensive analysis, it is determined that the December 31, 2014, balance of Allowance for Bad Debts should be $6,300. Show, in general journal format the adjustment required.