13-5. Rowe Company had credit sales of $200,000 during 20X7. The balance in the Allowance for Doubtful Accounts is a $1,000 debit balance. Journalize the Bad Debts Expense for December 31 using each of the following methods: a. Bad Debts Expense is estimated at 1.5% of credit sales. b. The aging of Accounts Receivable indicates that $2,200 will be required in the Allowance account to cover Bad Debts Expense