Please hurry! Bothell Coporation began operations on December $31,2023.$ The controller is concerned about certain business transactions that the company detected in $2025.$

The transaction at issue are presented below.

A$.$ The company has mistakenly recognized bad debt expense when the reciavbles have actually become uncollectible in the following amounts:

$2024-31,800$

$2025-65,000$

The controller estimates that bad debt expense based on GAAP accepted method $($ the percentage of accounts receivable$)$ should be $$54,000$ for $2024,$ and $$83,000$ for $2025.$

B$.$ Inventory has been shipped on consignment. These transactions have been mistakenly recorded as ordinary sales and billed as such on account. Inventory billed and in the hands of consignees amounted to $$280,000$ at December $31,2024,$ and $$425,000$ at December $31,2025.$ The cost of goods sold is $80\%$ of the selling price in each year. Assume that all consigned inventory is sold in the following year. The company uses the perpetual inventory system.

C$.$ Ending Inventory was overstated by $$8,000$ on $12/31/24$ and overstated by $$5,000$ on $12/31/25$

D$.$ On January $1,2024$ a truck was purchased for $$28,000.$ The truck had an estimated life of eight years, but it was immediately expensed by error. The acquisition costs should have been capitalized and straight line depreciation should have been used with $$2,000$ estimated salvage value.

E$.$ The company has failed to accrue sales commission payable at the end of each of each of the last $2$ years, as follows. Sales commission expenses are recorded when they are paid in the next year.

$12/31/24-$ $$5,500$

$12/31/25-$ $$3,500$

Assuming that the accounting books of $2025$ have not been closed, prepare the journal entries on $12/31/25($ignoring the income tax effect$)$ to correct the errors.