Allowance for Doubtful Accounts 2 Post to these ledger accounts Accounts Receivable 12 Allowance for Doubtful Accounts 13 Bal. 200,000 Oct 30 1,600 Bal 3,000 Oct- 15 1,500 Nov-1 5,000 Oct-30 1,600 Dec- 15 200 Nov-14 1,500 Dec-15 200 Dec- 15 200 Bal 4,400 8,000 Bal 193,400 ADJ BAL 3,600