The Accounts Receivable balance for Southside at December $31,2024,$ was $$25,000.$ During $2025,$ Southside earned revenue of $$459,000$ on account and collected $$326,000$ on account. Southside wrote off $$5,500$ receivables as uncollectible. Industry experience suggests that uncollectible accounts will amount to $6\%$ of accounts receivable.

Requirement $1.$ Assume Southside had an unadjusted $$1,800$ credit balance in Allowance for Bad Debts at December $31,2025.$ Journalize Southside's December $31,2025,$ adjustment to record bad debts expense using the percent$-$of$-$receivables method. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Dec$.31],[,,,],[,,,],[,,,],[,,,]]$

Requirement $2.$ Assume Southside had an unadjusted $$1,700$ debit balance in Allowance for Bad Debts at December $31,2025.$ Journalize Southside's December $31,2025,$ adjustment to record bad debts expense using the percent$-$of$-$receivables method. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Dec$.31],[,,,],[,,,]]$