1. Brown Company's account balances at December 31, 2007 for Accounts Receivable and the related Allowance for Doubtful Accounts are $460,000 debit and $700 credit, respectively. From an aging of accounts receivable, it is estimated that $12,500 of the December 31 receivables will be uncollectible. The necessary adjusting entry would include a credit to the allowance account for:

a) $12,500.

b) $13,200.

c) $11,800.

d) $700

I know answer is c/ but I what is journal entry for them

2.

Chen Company's account balances at December 31, 2010 for Accounts Receivable and the Allowance for Doubtful Accounts are $320,000 debit and $600 credit. Sales during 2010 were $900,000. It is estimated that 1% of sales will be uncollectible. The adjusting entry would include a credit to the allowance account for

a. $9,600.

b. $9,000.

c. $8,400.

d. $3,200.