A. Company has a normal balance of $2,200 in Allowance for Doubtful Accounts before adjustment. The estimated uncollectibles under the percentage of accounts receivable method is $7,100.

B. Same situation as above, but instead of a normal balance in Allowance for Doubtful Accounts before adjustment, Company has the balance shown below.

Fill out general ledger and general journal

$92,900.00 + Liabilities $0.00 Owners' Equity 8,000 $92,900.00 84,900 Accounts Receivable 100,000 Assets $92,900.00 Allowance for Doubtful Accounts -2,200 -4,900 -7,100 Common Stock 5,000 Retained Earnings 3,000 Starting balances 10/31 Adjustment Account Totals Revenue 89,800 -4,900 84,900 Il 11 100,000 0 0 0 + 5,000 3,000 0 0 $92,900.00 + Liabilities $0.00 Owners' Equity 8,000 $92,900.00 84,900 Accounts Receivable 100,000 Assets $92,900.00 Allowance for Doubtful Accounts 1,950 -9,050 -7,100 Common Stock 5,000 Retained Earnings 3,000 Starting balances 10/31 Adjustment Account Totals Revenue 93,950 -9,050 84,900 = 100,000 0 0 0 + 5,000 3,000 0 0 General Journal (for A) General Ledger (for 1a.1) Date Credit Account Name (and note) Bad Debt Expense (7100-2200) Allowance for Doubtful Accounts Debit 4,900 Accounts Receivable 100,000 Beg. Bal. Allowance for Doubtful Accts 7,100 (2,200) Beg. Bal. Beg. Bal. Allowance 4,900 Adjusted Bal. 100,000 Adjusted Bal. 4,900 Adjusted Bal. Common Stock Retained Earnings Revenue Beg. Bal. Beg. Bal. Beg. Bal. Adjusted Bal. Adjusted Bal. Adjusted Bal. General Journal (for B) General Ledger (for 1a.2) Date Credit Accounts Receivable Allowance for Doubtful Accts Account Name (and note) Bad Debt Expense Allowance for Doubtful Accounts Debit 7,100 Beg. Bal. Beg. Bal. Beg. Bal. 7,100 Adjusted Bal. Adjusted Bal. Adjusted Bal. Common Stock Retained Earnings Revenue Beg. Bal. Beg. Bal. Beg. Bal. Adjusted Bal. Adjusted Bal. Adjusted Bal