The following summarizes the aging of accounts receivable for Johnston Supplies, Inc. as of December 31, 2020: Total Number of Days Accounts Historical % Unpaid Receivable Uncollectible S126,500 2% Not yet due 1-30 days past due 89,200 12% 31-60 days past due 53,600 18% Over 60 days past due 31,800 35% The unadjusted balance of the Allowance for Doubtful Accounts of Johnston Supplies, Inc. is a credit balance in the amount of $8,947 on January 1, 2020. Prepare the required adjusting entry to record Bad Debt Expense on December 31, 2020. If Johnston Supplies, Inc. writes off $4,081 of uncollectible accounts on January 21, 2021. Prepare the required adjusting entry to record the write-off