Requirement $2.$ Assume Lakeside had an unadjusted $$2,100$ debit balance in Allowance for Bad Debts at December $31,2024.$ Journalize Lakeside's December $31,2024,$ adjustment to record bad debts expense using the percent$-$of$-$receivables method. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Dec$.31],[,,,],[,,,],[,-,,],[,,,]]$