Presented below is an aging schedule for Larkspur, Inc. at December 31, 2021. At December 31,2021 , the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,600. Journalize the adjusting entry for bad debts at December 31,2021 . (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Post the adjusting entry for bad debts at December 31,2021 . Journalize the following events and transactions in the year 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (1) March 1, a $1,300 customer balance originating in 2021 is judged uncollectible. (2) May 1, a check for $1,300 is received from the customer whose account was written off as uncollectible on March 1. Post to the allowance account the events and transactions in the year 2022