At December $31,$ its annual year$-$end, the accounts of Luna Architecture Inc. show the following.

$1.\backslash (\backslash$$ $250,000\backslash )$ in sales revenue for the year, of which one$-$sixth was on account.

$2.\backslash (\backslash$$ $1,000\backslash )$ credit balance in Allowance for Doubtful Accounts, as of December $31$ of the prior year.

$3.\backslash (\backslash$$ $20,000\backslash )$ debit balance in Accounts Receivable as of December $31$ of the current year $($prior to any write$-$offs of uncollectible accounts during the current year$).$

$4.\backslash (\backslash$$ $1,200\backslash )$ in uncollectible accounts to be written off as of December $31$ of the current year.

$5.$ Aging schedule at December $31$ of the current year, showing the following breakdown of total accounts receivable excluding amounts to be written off.

Required

a$.$ Prepare the entry to write off the uncollectible accounts.

b$.$ Prepare the adjusting entry on December $31$ to record bad debt expense assuming the following:

Allowance for doubtful accounts is based on an aging schedule: Not past due, $1\mathrm{.}0\backslash \%$; Past due $1-60$ days, $2\backslash \%$; and Past due over $60$ days, $5\backslash \%.$