The account balances of Blossom Company at December $312024,$ the end of the current year, show Accounts Receivable $$172,800$; Allowance for Doubtful Doibtful accounts $$2100)$credit$),$ sales $$1,375,200$; Sales Returns and Allowances $$60,000$; Sales Discounts $19,200.$ a$)$ Record the adjusting entry at December $31,2024,$ assuming uncollectible accounts are estimated to be $10\%$ of accounts receivable.

b$)$ Calculate the carrying amount of the accounts receivables.

c$)$ assume instead that the allowance for doubtful accounts had a debit balance of $$2500$ at december $31,2024.$ what is the bad debt expense and the carrying amount of the accounys receivable at December $312024?$