On January 1, 2022, the balance in Tabor Co.’s Allowance for Bad Debts account was $21,600. During the first 11 months of the year, bad debts expense of $24,910 was recognized. The balance in the Allowance for Bad Debts account at November 30, 2022, was $17,440.

Required:
a. What was the total of accounts written off during the first 11 months?
b. As the result of a comprehensive analysis, it is determined that the December 31, 2022, balance of the Allowance for Bad Debts account should be $14,200. Show the adjustment required in the horizontal model or in journal entry format.

c. During a conversation with the credit manager, one of Tabor’s sales representatives learns that a $1,275 receivable from a bankrupt customer has not been written off but was considered in the determination of the appropriate year-end balance of the Allowance for Bad Debts account balance. Write a brief explanation to the sales representative explaining the effect that the write-off of this account receivable would have had on 2022 net income.