Signoff Lamp Company had the following balances at December $31,2025,$ before the year$-$end adjustments:

View the balances.

The aging of accounts receivable yields the following data:

View the accounts receivable aging schedule.

Requirements

Journalize Signoff Lamp Company's entry to record bad debts expense for $2025$ using the aging$-$of$-$receivables method.

Prepare a T$-$account to compute the ending balance of Allowance for Bad Debts.

Requirement $2.$ Prepare a T$-$account to compute the ending balance of Allowance for Bad Debts.

Allowance for Bad Debts