The following summarizes the aging of accounts receivable for Johnston Supplies, Incorporated as of July $31,2022$:

Number of Days Unpaid Total Accounts Receivable Historical $\%$ Uncollectible

Not yet due $ $127,2005\%$

$1$ to $30$ days past due $89,90010\%$

$31$ to $60$ days past due $54,30016\%$

Over $60$ days past due $32,50037\%$

Required:

The unadjusted balance of the Allowance for Doubtful Accounts of Johnston Supplies, Incorporated is a credit balance in the amount of $$29,157$ on July $31,2022.$ Prepare the required adjusting entry to record Bad Debt Expense for the year.

Johnston Supplies, Incorporated writes off $$3,151$ of uncollectible accounts on August $15,2022.$ Prepare the required adjusting entry to record the write$-$off.

Use a T$-$account to determine the account balance in the Allowance for Doubtful Accounts on August $15,2022.$