1. Record the journal entries to adjust for Bad Debts in each of the following cases. (a) (b) (c) Credit balance of $300 in the allowance account just prior to adjustment. Analysis of accounts receivable indicates doubtful accounts of $8,500. Credit balance of $300 in the allowance account just prior to adjustment. accounts are estimated at 2% of sales, which totaled $1,000,000 for the year. Dedit balance of $500 in the allowance account just prior to adjustment. Analysis of accounts receivable indicates doubtful accounts of $8,500 Dedit balance of $500 in the allowance account just prior to adjustment. Uncollectible accounts are estimated at 2% of sales, which totaled $1,000,000 for the year. (d)