Spring Garden Flowers had the following balances at December $31,2016,$ before the year$-$end adjustments:

$($Click the icon to view the balances and accounts receivable aging schedule.$)$

Requirements

Journalize Spring's entry to record bad debts expense for $2016$ using the aging$-$of$-$receivables method.

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

Requirement $1.$ Journalize Spring's entry to record bad debts expense for $2016$ using the aging$-$of$-$receivables method. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$