On January 1, 2019, the balance in Tabor Co.'s Allowance for Bad Debts account was $13,504. During the first 11 months of the year, bad debts expense of $21,023 was recognized. The balance in the Allowance for Bad Debts account at November 30, 2019, was $9,772. 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 $9,477. 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 Record the entry to adjust the allowance account to the appropriate balance. 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 $1,241 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? O Increase Decrease O No effect