McQueen Engines uses the Allowance method for handing receivables using $7\%$ of current accounts receivable for the Allowance for Doubtful Accounts. Based on the unadjusted trial balance, accounts receivable has a $$280,000$ and allowance for doubtful accounts has a $$1,700$ credit balance.

a$)$Calculate ending allowance for doubtful accounts and bad debt expense showing all work in the box below.

b$)$Prepare the Dec $31$ Journal entry to record bad debt expense

$\frac{\text{D}\text{a}\text{t}\text{e}}{\text{D}\text{e}\text{c}31}$