P$2.$ Coyote reported $$1,600,000$ of credit sales in $2024.$ Based on its prior experience, it was estimated that $1\mathrm{.}5\%$ ofCoyotes credit sales will not be collectible. On $1/4/2025,$ Coyote wrote off $$1,700$ of Accounts Receivable from a customer who was in financial difficulty. Instructions: Prepare any necessary journal entries$1)$ for bad debt expenses for $2024$ and$2)$ accounts receivable written off on $1/4/2025.$