On January $1,$ XYZ Company had a $$6,100$ credit balance in

the Allowance for Doubtful Accounts. During the year, sales

totaled $$550,000,$ and $$2,900$ of specific accounts were

identified and written off as uncollectible. A December $31$

aging of accounts receivable indicated the estimated amount

of uncollectible accounts to be $$7,300.($No recoveries of

accounts previously written off were made during the year.$)$

a$)$ Prepare the journal entry to write off the accounts

identified as uncollectible.

b$)$ Prepare the December $31$ adjusting entry required to

bring the Allowance for Doubtful Accounts to the proper

amount.