1. Prepare the journal for the write-off of the accounts receivable of $21,200.

2. Calculate the desired ending balance of the allowance for doubtful accounts at the end of the year.

3. Prepare the journal entry to record bad debt expense at year end.

2. Solomon Shingles uses the aging method to estimate bad debt expense. At the beginning of the year, the company had an accounts receivable balance of $47,600 and a credit balance in the allowance for doubtful accounts of 9,960. During the year Solomon had credit sales of $1,248,600, and collected accounts receivable in the amount of $1,205,400. $21,200 of accounts receivable were determined to be uncollectible and written off. The company had the following analysis of accounts receivable at the end of the year: Accounts Receivable Age Amount Proportion Expected to Default 40,800 Current 1% 10,600 1-15 days past due 2% 16-45 days past due 6,200 8% 46-90 days past due 7,200 15% Over 90 days past due 4,800 30% 69,600 Windsor has a December 31 yearend