On december 31st the blizzard company has a recievables balance of $55,000. 5% of this balance will be uncollectible. Prior...

On december 31st the blizzard company has a recievables balance of $55,000. 5% of this balance will be uncollectible. Prior to any year end adjustments the balance in the allowence account is a $1,000 debit.  ************ I need to know how to prepare a journal for bad debt expense for the year. I need it in a journal and a T* account format