Zyler Company Is Analyzing Its Accounts Receivable for Purposes of Preparing

Zyler Company is analyzing its accounts receivable for purposes of preparing its financial report for the year ended December 31,2017.The company uses the aging method to estimate bad debts.During this analysis,Zyler discovered that staff had written off a $55,000 account in 2017 even though the company had received information about the bankruptcy of the client in late 2016.
The company has already recorded bad debts expense for 2017,but the general ledger for the year has not yet been closed.The following table provides information relating to Zyler's accounts receivables just prior to the discovery of the $55,000 error:
$$\begin{array} { | l | l | l | } \hline & { 2016 } & { 2017 } \\\hline \text { Accounts receivable - gross } & \$ 2,240,000 & \$ 2,460,000 \\\hline \text { Allowance for doubtful accounts } & ( 123,000 ) & ( 145,000 ) \\\hline \text { Accounts receivable-net } & 2,117,000 & \$ 2,315,000 \\\hline \text { Bad debts expense } & \$ 255,000 & \$ 236,000 \\\hline\end{array}$$
Record any adjusting journal entries necessary to correct the error in Zyler's accounts receivable.