This is a question for an accounting report that I am 99% done with other than this 1 adjustment. Here is what I am given:

Unadjusted Trial Balance
Allowance for doubtful accounts D $0 C $822


Question b1. An examination of customers' accounts shows that accounts totaling $662 should be written off as uncollectible. Using an aging of receivables, the company determines that the ending balance of the Allowance for Doubtful Accounts should be $709.

Question b2. Adjustment needed to obtain the correct ending balance of the Allowance for Doubtful Accounts
Necessary Adjustment $________




That's all I have, I think. Please let me know if you can help!