At the end of 2011, Timber Trails had accounts receivable of $200,000, and it estimated that $2,000 of this amount was a bad debt. Its revenue in 2011, with no allowance for the bad debts, was $600,000.

(a) What account should be debited for the

$2,000 bad debt?

(b) What account should be credited?

(c) What amount would be reported as net accounts receivable on the balance sheet?

$

(d) What amount would be reported as revenue on the 2011 income statement? $