please help with the red one

The December 31, 2021, balance sheet of the Tamarisk, Inc. had Accounts Receivable of $650.000 and a credit balance in Allowance for Doubtful Accounts of $33.000. During 2022, the following transactions occurred: sales on account $1,642,000; sales returns and allowances, $133,000; collections from customers, $1,349,000; accounts written off, $35,000; previously written off accounts of $9,000 were collected. Your answer is correct. Journalize the 2022 transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Accounts Receivable 1,642,000 Sales Revenue 1,642,000 (To record credit sales) Sales Returns and Allowances 133,000 Accounts Receivable 133,000 (To record credits to customers) Cash 1,349,000 Accounts Receivable 1,349,000 (To record collection of receivables) Allowance for Doubtful Accounts 35000 Accounts Receivable D C 35000 35000 (To write off specific accounts) Accounts Receivable 9,000 Allowance for Doubtful Accounts JCD 9,000 ,000 (To reverse write-off of account) Cash 9,000 Accounts Receivable 9,000 (To record collection of account) If the company uses the percentage of receivables basis to estimate bad debt expense and determines that uncollectible accounts are expected to be 9% of accounts receivable, what is the adjusting entry at December 31, 2022? (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 Bad Debt Expense Allowance for Doubtful Accounts 3421100