Accounts Receivable of Jovic Company shows a debit balance of $52,000 at the end of the year. An aging analysis of the individual accounts indicates estimated uncollectible accounts to be $3,350.

Prepare the entry in journal form to record the uncollectible accounts expense under each of the following independent assumptions:

(a) Allowance for Uncollectible Accounts has a credit balance of $400 before adjustment, and

(b) Allowance for Uncollectible Accounts has a debit balance of $400 before adjustment. What is the balance of Allowance for Uncollectible Accounts after each of these adjustments? E-7