On January 1, 2022, the balance in Kubera Co.’s Allowance for Bad Debts account was $25,160. During the year, a total of $65,700 of delinquent accounts receivable was written off as bad debts. The unadjusted balance in the Allowance for Bad Debts account at December 31, 2022, was $30,440.

Required:
a. What was the total amount of bad debts expense recognized during the year?
b. As a result of a comprehensive analysis, it is determined that the December 31, 2022, adjusted balance of Allowance for Bad Debts should be $61,600. Show in the horizontal model or in journal entry format the adjustment required.