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	$ 127,500	4%
1 to 30 days past due	90,200	11%
31 to 60 days past due	54,600	17%
Over 60 days past due	32,800	35%

Required:

1. The unadjusted balance of the Allowance for Doubtful Accounts of Johnston Supplies, Incorporated is a credit balance in the amount of $29,247 on July 31, 2022. Prepare the required adjusting entry to record Bad Debt Expense for the year.
2. Johnston Supplies, Incorporated writes off $3,181 of uncollectible accounts on August 15, 2022. Prepare the required adjusting entry to record the write-off.
3. Use a T-account to determine the account balance in the Allowance for Doubtful Accounts on August 15, 2022.