On january 1, 2019, the balance in tabor co.'s allowance for bad debts account was $13,215. during the first 11 months of the year, bad debts expense of $21,561 was recognized. the balance in the allowance for bad debts account at november 30, 2019, was $9,739. 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, 2019, balance of the allowance for bad debts account should be $9,271. show the adjustment required in the journal entry format. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)