A. At the end of the year, the unadjusted trial balance of Vista Company included the following accounts: DEBIT CREDIT Credit Sales $800,000 Accounts Receivable $181,000 Allowance for Doubtful Accounts 1,800 Using the above information, answer each of the following independent situations. A. If Vista uses the % of Sales Method (the Income Statement Approach) to estimate bad debt expense, and bad debts are expected to be 1/2% of Sales, the general journal adjusting entry to record the Bad Debt Expense for the year will be:

B. If Vista uses the % of Accounts Receivable Method (the Balance Sheet Approach) to estimate bad debt expense, and aging the accounts receivable indicates the estimated uncollectible portion to be $8,200, the general journal adjusting entry to record the Bad Debt Expense for the year will be:

PART II At the end of the year, the unadjusted trial balance of Vista Company included the following accounts:

	DEBIT	CREDIT
Credit Sales		$800,000
Accounts Receivable	$181,000
Allowance for Doubtful Accounts	1,200

Using the above information, answer each of the following independent situations.

A. If Vista uses the % of Sales Method (the Income Statement Approach) to estimate bad debt expense, and bad debts are expected to be 1/2% of Sales, the general journal adjusting entry to record the Bad Debt Expense for the year will be:

B. If Vista uses the % of Accounts Receivable Method (the Balance Sheet Approach) to estimate bad debt expense, and aging the accounts receivable indicates the estimated uncollectible portion to be $8,200, the general journal adjusting entry to record the Bad Debt Expense for the year will be: