The Accounts Receivable balance for Clark Company at December 31, 2023, was \$22,000. During 2024, Clark earned revenue of $461,000 on account and collected $323,000 on account. Clark wroto off $6,300 recoivobles as uncollectible. Industry experience sugpests that uncollectible accounts will amount to 3% of accounts recelvable. Read the Requirement 1. Assume Clark had an unadjusted $2,600 credit balance in Allowance for Bad Debts at December 31, 2024, Joumalize Clark's December 31, 2024, adjustment to record bad debts expense using the percent-of-recelvables method. (Record debits first, then credits. Select the explanation on the last line of the joumal entry table.) Requirement 2. Assume Clark had an unadjusted \$2,100 debit balance in Allowance for Bad Debts at December 31, 2024. Joumalize Clark's December 31, 2024, adjustment to record bad debts expense using the percent-of-receivables method. (Record debits first, then credis. Select the explanation on the last line of the joumal entry table.) Requirements 1. Assume Clark had an unadjusted $2,600 credit balance in Allowance for Bad Debts at December 31, 2024. Journalize Clark's December 31, 2024, adjustment to record bad debts expense using the percent-of-receivables method. 2. Assume Clark had an unadjusted $2,100 debit balance in Allowance for Bad Debts at December 31, 2024. Journalize Clark's December 31, 2024, adjustment to record bad debts expense using the percent-of-receivables method