Accounts Receivable - Prepare Journal Entries ear 2 Transactions Allowance for Doubtful Accounts 9000 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. Name TOT A/R AGING of Current AIR over 1-30 31-60 60 A 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 others 100,000 90,000 6000 3,000 1,000 140,000 % of Uncollectibility 2% 10% 20% 40% + EST Bad Debts Pat B What would the year-end adjusting journal entry be given the following Allow for DA 1375