Roeker Company provides information systems consultation services to large companies in the Chicagoland area. Due to a dip in the economy, Roeker has increased the percentage of credit sales which it believes will be uncollectible from 3.0% to 3.2% for the year. Roeker's consulting services provided revenues of $700,000 in 2023. During 2024, Rocker has write-offs of $750 related to goods purchased in 2023. Prior to the write-off for the $750 default, Roeker's accounts recelvable and allowance for doubtful accounts balances were $480,000 and $232 (credit). respectively. Required: 1. Prepare the journal entry to record the defaulted account. If an amount box does not require an entry, leave it blank. 2. Prepare the adjusting entry to record the bad debt expense for 2023. If an amount box does not require an entry, leave it blank