You have been provided with two main work papaers. They are both titled "Allowance for Bad Debts". One is last year's completed work paper where the auditors calculated the potential adjustment to get the allowance account to where it needed to be as of the balance sheet date. Note: last year the adjustment was so small that the auditor did not make the adjustment. Your task is to use last years work paper as a guide to complete the similar work paper for this year. Your calculated "Difference: required adjustment" at the bottom of the work paper will be large enough this year to make the entry. Here are some of the additional things you need to know in order to complete this calculation: 1. During the year, the company wrote off $14,335 of their accounts receivable as uncollectible. 2. The company calls it's bad debt expense account "provision for bad debts". They actually recoded a provision for bad debts during 2009 to "fill up" the allowance account because their allowance account got very low. Look at the provision account to see how much that was. 3. During the audit we discovered an accounts receivable for $1,200 that was over