Bright Smile Dental Group started 2018 with Accounts Receivable of $134,000 and a credit balance of $9,000 in Allowance for Uncollectible Accounts. The following information relates to Bright Smile Dental’s 2018 operations:

a. Credit sales, $322,000

b. Collections on account, $309,000

c. Write-offs of uncollectible accounts, $12,400

d. At December 31, the aging of accounts receivable showed that Bright Smile will probably not collect $7,300 of its accounts receivable. Journalize Bright Smile’s 2018 transactions based on the information provided. Prepare a T-account for the Allowance for Uncollectible Accounts to show your computation of Bad Debt Expense for the year.