On January 1, 2019, the balance in Tabor Co.'s Allowance for Bad Debts account was $13,042. During the first 11 months of the year, bad debts expense of $21,821 was recognized. The balance in the Allowance for Bad Debts account at November 30, 2019, was $9,701. 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 $9,471. 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