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Daley Company prepared the following aging of receivables analysis at December $31.$

$\backslash$table$[[,$Total,Days Past Due$],[,0,1$ to $30,31$ to $60,61$ to $90,$Over $90],[$Accounts receivable,$$570,000,$$$396,000,$$$90,000,$$$36,000,$$$18,000,$$$30,000$

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Complete this question by entering your answers in the tabs below.

Req $A$

Req $B$ and $C$

b$.$ Prepare the adjusting entry to record bad debts expense using the estimate from part $a.$ Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $$13,100$ credit.

c$.$ Prepare the adjusting entry to record bad debts expense using the estimate from part $a.$ Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $$2,100$ debit.

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$\backslash$table$[[$No$,$Date,General Journal,Debit,Credit,$],[1,$December $31,$Bad debts expense,,,$],[,,$Allowance for doubtful accounts,,,$],[,,,,,],[2,$December $31,$Bad debts expense,,,$],[,,$Allowance for doubtful accounts,,,$]]$