On January 1, 2019, the balance in Tabor Co.'s Allowance for Bad Debts account was $13,207. During the first 11 months of the year, bad debts expense of $21,610 was recognized. The balance in the Allowance for Bad Debts account at November 30, 2019, was $9,926. 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, 2019, balance of the Allowance for Bad Debts account should be $9,402. 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.) View transaction list Journal entry worksheet 1 Record the entry to adjust the allowance account to the appropriate balance. Note: Enter debits before credits Event General Journal Debit Credit 1 Record entry Clear entry View general Journal c. During a conversation with the credit manager, one of Tabor's sales representatives learns that a $1,356 receivable from a bankrupt customer has not been written off but was considered in the determination of the appropriate year-end balance of the Allowance for Bad Debts account balance. What is the effect of write-off on 2019 net income? Increase Decrease No effect Prepare an answer sheet with the column headings shown here. For each of the following transactions or adjustments, indicate the effect of the transaction or adjustment on the appropriate balance sheet category and on net income by entering for each account affected the account name and amount and indicating whether it is an addition (+) or a subtraction (-). Transaction a has been done as an illustration. Net income is not affected by every transaction. In some cases only one column may be affected because all of the specific accounts affected by the transaction are included in that category. a. Accrued interest revenue of $30 on a note receivable. b. Determined that the Allowance for Bad Debts account balance should be increased by $2,100. c. Recognized bank service charges of $21 for the month d. Received $17 cash for interest accrued in a prior month. e. Purchased 3 units of a new item of inventory on account at a cost of $39 each. Perpetual inventory is maintained. t. Purchased 13 more units on account of the above item at a cost of $44 each. Perpetual inventory is maintained. 9. Sold 12 of the items purchased (in e and 1) and recognized the cost of goods sold using the FIFO cost flow assumption. Perpetual inventory is maintained. Current Liabilities Transaction Current Assets Interest receivable +30 b. Stockholders' Equity Net Income Interest revenue 30 C. e. 1