On January $1,2022,$ the balance in Tabor Company's Allowance for Bad Debts account was $$13,776.$ During the first $11$ months of the year, bad debts expense of $$21,293$ was recognized. The balance in the Allowance for Bad Debts account at November $30,2022,$ was $$9,759.$

Required:

a$.$ What was the total of accounts written off during the first $11$ months? $($Hint$.$ Make a T$-$account for the Allowance for Bad Debts account.$)$

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 $$9,344.$ Show the adjustment required in the journal entry format.

c$.$ During a conversation with the credit manager, one of Tabor's sales representatives learns that a $$1,354$ 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. What is the effect of write$-$off on $2022$ net income?

Complete this question by entering your answers in the tabs below.

Required A

What was the total of accounts written off during the first $11$ months? $($Hint: Make a T$-$account for the Allowance for Bad Debts account.$)$

Bad debts write$-$off

Required 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 $$9,344.$ Show the adjustment required in the journal entry format.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Journal entry worksheet

A

Record the entry to adjust the allowance account to the appropriate balance.

Note: Enter debits before credits.

$\backslash$table$[[$Event$,$General Journal,Debit,Credit$],[1,,,],[,,,-],[2,,,],[,,,],[,,,1],[,,,]]$

Required C

During a conversation with the credit manager, one of Tabor's sales representatives learns that a $$1,354$ 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. What is the effect of write$-$off on $2022$ net income?