please provide me with explanation which cells we use to solve each question

At the end of the year, Thomas Associates had a credit balance in its Allowance for uncollectible accounts of $6,000 before adjustment. The balance in Thomas's gross accounts recelvable is $480,000. Thomas's management estimates that 9% of its accounts receiyable balance will not be collected. 1. What journal entry should Thomas record to adjust its Allowance for uncollectible accounts? 2. Assume the balance in Allowance for uncollectible accounts had been a DE 8IT balance of 56,000 before adjustment. What journal entry thould Thomas record to adjust its Allowance for uncollectible account