Answer:
(a) What was the total of accounts written off during the first 11 months?
(b) As the result of a comprehensive analysis, it is determined that the December 31, 2010, balance of the Allowance for Bad Debts account should be $9,450. Show the adjustment required in the journal entry format.
a. Bad debt written off = Opening Balance in bad debt allowance account + Â Bad debt expense recognized during the period - Closing balance in bad debt allowance account
Bad debt written off = $13,966 + $21,297 - $9,797
Bad debt written off = $25,466
Therefore, the total of accounts written off during the first 11 months is $25,466
b. Date  Description and Explanation   Debit   Credit
31-Dec  Allowance for bad debts       $347
       ($9,797  - $9,450)
           Bad debt expenses                $347
           ($9,797  - $9,450)
        (To record adjustment of allowance of bad debt account)