An inexperienced accountant made the following entries. In each case, the explanation to the entry is correct. Assume that at 12/31, the correct balance of the Allowance account before adjustment is $-0-.

Dec.	17		Cash			6,600
			Sales Discounts			132
			Accounts Receivable					6,732
				(To record collection of 12/4 sales of $6,600, terms 2/10, n/30)
	27		Cash			1,100
			Bad Debt Expense					1,100
				(Collection of account previously written off as uncollectible under allowance method)
	31		Bad Debt Expense			2,250
			Allowance for Doubtful Accounts					2,250
				(To recognize estimated uncollectibles based on 3% of accounts receivable of $750,000)

Prepare the correcting entries. Errors were identified at the end of the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Dec. 17Dec. 27Dec. 31	enter an account title to correct accounts for granting sales discount when discount period had lapsed	enter a debit amount	enter a credit amount
	enter an account title to correct accounts for granting sales discount when discount period had lapsed	enter a debit amount	enter a credit amount
	(To correct accounts for granting sales discount when discount period had lapsed)
choose a transaction date Dec. 17Dec. 27Dec. 31	enter an account title to reverse write off of collected account	enter a debit amount	enter a credit amount
	enter an account title to reverse write off of collected account	enter a debit amount	enter a credit amount
	(To reverse write off of collected account)
choose a transaction date Dec. 17Dec. 27Dec. 31	enter an account title to record collection	enter a debit amount	enter a credit amount
	enter an account title to record collection	enter a debit amount	enter a credit amount
	(To record collection)
choose a transaction date Dec. 17Dec. 27Dec. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title