On January 1, 2019, the balance in Kubera Co's Allowance for Bad Debts account was $1.410. During the year, a total of $3,665 of delinquent accounts receivable was written off as bad debts. The unadjusted balance in the Allowance for Bad Debts account at December 31, 2019, was $1,450. Required: a. What was the total amount of bad debts expense recognized during the year? (Hint Make a T-account for the Allowance for Bad Debts account.) Bad debt expenses b. As a result of a comprehensive analysis, it is determined that the December 31, 2019, adjusted balance of Allowance for Bad Debts should be $4,320. Show the adjustment required in journal entry format. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the entry to adjust the allowance account to the appropriate balance. View transaction list Journal entry worksheet