132 10 The Account Receivable balance and Allowance for Bad Debts for Johnson Company at December 31, 2018, was $20,200 and $1,900 (credit balance). During 2019. Johnson completed the following transactions: 1. Sales revenue on account, $325,600 (ignore cost of goods sold) 2. Collections on account, $276,890 3. Write-offs of uncollectibles, $7,800 4. Bad debts expense of $6,200 was recorded. Requirements Journalize Johnson's transactions for 2019 sues the allowance method. Date Accounts and Explanation Debit Credit 2019