Requirements 1. Assume Clark had an unadjusted $2,800 credit balance in Allowance for Bad Debts at December 31, 2024. Journalize Clark's December 31, 2024, adjustment to record bad debts expense using the percent-of-receivables method. 2. Assume Clark had an unadjusted $2,100 debit balance in Allowance for Bad Debts at December 31, 2024. Journalize Clark's December 31, 2024, adjustment to record bad debts expense using the percent-of-receivables method