USA Need help booking reserve (due to average credit default rate)

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Could somebody help me. I have to book a reserve due to an average credit default rate. The T-Accounts, which are available in that exercise, are: receivables, addition to reserve, ret. earnings/acc. deficit, reserve balance.

But I only know the entry with the account "bad debts expense" and "receivables".

Thank you for your support! :)
 

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