7. (a) Copy the T-accounts that follow: Accounts Receivable. Dec. 31 20 000 Allowance for Doubtful Accounts Bad Debts Expense Dec. 31 290 (b) Record these transactions on page 29 in a general journal and post the entries to the T-accounts: Jan. 17 Write off L. Doresco's account balance of $75 as uncollectible. Doresco has gone out of business. 25 Write off C. Roseboom's account balance of $190 as uncollectible. Roseboom has left town and cannot be located. 30 Feb. 28 An age analysis shows that $500 worth of the Accounts Receivable account is estimated to be uncollectible. Prepare the necessary adjusting entry. Use the balance sheet method, remembering that the balance in Allowance for Doubtful Accounts must be considered. C. Roseboom's cheque for $190 was received in payment of her account previously written off.