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2020 2021 Credit sales $ 13,800,000 $ 26,400,000 0.5% 0.5% Estimated bad debts as a percentage of credit sales Accounts written off $ 35,000 $ 160,000 Requirement a. Determine the correct balance in the allowance for doubtful accounts (ADA) at the end of 2021. Remember to include the effect of the change in accounting policy on 2020 accounts. Begin by determining the correct balance in the allowance for doubtful accounts (ADA) for 2020. Use the T-account below to show the activity in the account during 2020. Be sure to incorporate the effect of the change in accounting policy. (Enter a "O" for amounts with a zero balance. Abbreviations used: BDE = Bad debts expense.) Allowance for Doubtful Accounts Beg bal Beg bal End bal End bal Now determine the correct balance in the allowance for doubtful accounts (ADA) at the end of 2021 by completing the T-account below. (Abbreviations used: BDE = Bad debts expense.) Allowance for Doubtful Accounts Beg bal Beg bal End bal End bal Requirement b. Record the write-off entry for 2021 and the year-end adjusting journal entries for 2021 to adjust the ADA. (Record debits first, then credits. Explanations are not required.) Begin by preparing the entry to record write-offs for 2021. Date Accounts Debit Credit 2021 Now prepare the entry to adjust the allowance for doubtful accounts (ADA) in 2021. Date Accounts Debit Credit 2021