On January 1, 2016, the balance in Tabor Co.'s Allowance for Bad Debts account was $13,368. During the first 11 months of the year, bad debts expense of $21,204 was recognized. The balance in the Allowance for Bad Debts account at November 30, 2016, was $9,873.

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, 2016, balance of the Allowance for Bad Debts account should be $9,290. Show the adjustment required in the journal entry format. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

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