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 comprehensive analysis, it is determined that the December 31st, 2014, balance of Allowance for Bad Debts should be $6300. Show, in journal format the adjustment required.