I have two questions that are on a word document attached. could you please help me calculate.

On January 1, 2016, the balance in Kubera Co.'s Allowance for Bad Debts account was $9,720. During the year, a total of $23,900 of delinquent accounts receivable was written off as bad debts. The balance in the Allowance for Bad Debts account at December 31, 2016, was $10,480. Required: a. What was the total amount of bad debts expense recognized during the year? (Hint: Make a T-account for the Allowance for Bad Debts account.) b. As a result of a comprehensive analysis, it is determined that the December 31, 2016, balance of Allowance for Bad Debts should be $23,200. Show the adjustment required in journal entry format. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Record the entry to adjust the allowance account to the appropriate balance. 20170109 Journal Entry Worksheet Event General Journal 1 *enter debits before credits Debt Credit