Santana Rey, owner of Business Solutions, realizes that she needs to begin accounting for bad debts expense. Assume that Business Solutions has total revenues of $$59,000$ during the first three months of $2022$ and that the Accounts Receivable balance on March $31,2022,$ is $$22,717.$

Required:

$1$a$.$ Prepare the adjusting entry to record bad debts expense, which are estimated to be $2\%$ of total revenues on March $31,2022.$ There is a zero unadjusted balance in the Allowance for Doubtful Accounts at March $31.$

$1$b$.$ Prepare the adjusting entry to record bad debts expense, which are estimated to be $3\%$ of accounts receivable on March $31,2022.$ There is a zero unadjusted balance in the Allowance for Doubtful Accounts at March $31.$

$2.$ Assume that Business Solutions's Accounts Receivable balance at June $30,2022,$ is $$20,800$ and that one account of $$81$ has been written off against the Allowance for Doubtful Accounts since March $31,2022.$ If Rey uses the method in part $1$b$,$ what adjusting journal entry is made to recognize bad debts expense on June $30,2022?$