A trial balance before adjustments included the following:Debit Credit

Sales $850,000

Sales returns and allowance $28,000

Accounts receivable86,000

Allowance for doubtful accounts 1,520

(A) If the estimate of uncollectibles is made by taking10%of Gross Account Receivables, theamountof the adjustment (bad debt expense) is ?

(B) Theamountof the adjustment (bad debt expense) is?If the Allowance for doubtful accounts has balance of debit $1,820 ?

(C) Please use the result of (A) to make the journal entry for recording estimated uncollectibles.

(D)An authorized write-off of the $1,000 balance owed by customer ABC. The entry to record the write-off are:

(E)Assume customer ABC pays $500 amount that had been written-off, the entry are