What does this mean the step $2$ and

Ester Supply uses the allowance method in accounting for uncollectible accounts with the estimate based on the aging$-$of$-$accounts$-$receivable method. The company had the following account balances on November $30,2023$:

$\backslash$table$[[$Accounts Receivable,$$,691,000],[$Allowance for Doubtful Accounts $($credit balance$),79,000,]]$

The following transactions took place during the month of December $2023$ :

$($Click the icon to view the transactions.$)$

Reauired

December $31.$ Ester Supply did an aging of accounts receivable that indicated that $$80,000$ is expected to be uncollectible. The company recorded the appropriate adjustment.

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$December $31,$Bad Debt Expense,,$],[$Allowance for Doubtful Accounts,$17,200,,],[,,,17,{200}^{7}3?$ can u please include the explanation