On January 1, 2019, the balance in Tabor Co.'s Allowance for Bad Debts account was $13,277. During the first 11 months of the year, bad debts expense of $21,232 was recognized. The balance in the Allowance for Bad Debts account at November 30, 2019, was $9,780.

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.)

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 $9,368. 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 entryr worksheet Record the entry to adjust the allowance account to the appropriate balance. Note: Enter debits before credits. Clear entry View general journal