Please answer the highlight cells with EXCEL FORMULAS ONLY

b. Prepare the adjusting entry to record bad debts expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $3,600 credit. $3,600 CREDIT c. Prepare the adjusting entry to record bad debts expense using the estimate from part a. Assume the unadjusted balance in the Allowance for Doubtful Accounts is a $100 debit. $100DEBIT (Use cells A3 to A23 from Chart of Accounts and A4 to G6 from the given information to complete this question.) \begin{tabular}{|c|c|c|c|c|} \hline 26 & (Use cells A3 to A23 from Chart of Accounts and A4 to G6 from the given information to complete this questio \\ \hline 27 & & & \\ \hline 28 & No & Date & 31-Dec & General Journal \\ \hline 29 & PART B & & Debit \\ \hline 30 & & & \\ \hline 31 & & 31-Dec \\ \hline 32 & PART C & & \\ \hline 33 & & \\ \hline 34 & & \\ \hline \end{tabular} Students: The scratchpad area is for you to do any additional work you need to solve this question or can be used to show your work. Nothing in this area will be graded, but it will be submitted with your assignment