15. Below are PruCo's entries to two accounts for the year. Allowance for Doubtful Accounts Beg. 200 100 400 End. Bad Debt Expense 1,250 Beg. 0 550 End. 0 a. What do the debits to the Allowance account represent? Show the three journal entries that led to the three debits in the Allowance account. b. Pruco uses the percentage of credit sales method. If it estimates that 2% of its $250,000 in credit sales will not be collected, what adjusting entry does PruCo record to recognize bad debt expense for the year? C. Now assume that Pruco uses the percentage of accounts receivable method. If it estimates that $4,000 of its receivables will not be collectable, what adjusting entry does PruCo record to recognize bad debt expense for the year?