1. prepare the adjusting entry for bad debt expense for 2023

Roeker Company provides information systems consultation servioes to lorge companien in the Chicsgoiond area. Due to a dip in the economy, Roeker bas increased the percentage of credit sales which it believes will be uncolikctible from 3.0% to 3.2% for the year. Roeker's consulting services provided revenues of $700,000 in 2023. During 2024. Roeker has write-ofis of 5750 related to goods purchased in 2023. Prior to the write-off for the $7/50 default, Roeker's accounts recelvable and allowance for doubthul accounts balances were $180,000 and $232 (credik), respectwely. Raquired