Kubera Co's Allowance for Bad Debts account

On January 1, 2013, the balance in Kubera Co's Allowance for Bad Debts account was 1,300. During the year, a total of $3615 of delinquent accounts receivable was written off as bad debts. The balance in the Allowance for Bad Debts account at December 31, 2013 was 1,420. 
Required: 
A. what was the total amount of bad debts expense recognized during the year

B. As a result of a comprehensive analysis, it is determined that the December 31, 2013, balance of Allowances for Bad Debts should be 4,330. Show the adjustment required in journal entry format