Accounts Receivable - Prepare. 2 Transactions Journal Entries 3/1 w/o A/R Jones $5000 5/1w/o A/R Smith $3000 8/1 w/o A/R Baker $2500 11/1 collect $1250 from Baker 12/31 Provide adj 5/E for Bad Debts. Allowance for Doubtful Accounts 9000 Name TOT A/R Aging of AIR over Current 1-30 31-60 60 ARJA 12,000 10,000 2,000 B 8,000 4,000 2,000 2,000 15,000 8,000 4,000 2,000 1000 5,000 3000 2,000 90,000 6000 3,000 1,000 lity 2% 10% 20% 40% othes 100,000 140,00 % of Uncollectib.. EST Bad Debts Part B What would the year-end adjusting journal entry be given the following Allow for DAC 1375