An inexperienced accountant (they did not take this class) made the following entries. In each case, the explanation of the entry is correct. 60 Dec. 17 Cash 2,940 Sales Discounts Accounts Receivable 3,000 To record collection of Dec. 4 sales, terms 2/10, n/30 19 300 Bad Debt Expense Accounts Receivable To write off an account of $300 300 27 Cash 1,200 Bad Debt Expense 1,200 Collection of a different account previously written off as uncollectible under allowance method 1,200 31 Bad Debt Expense 1,200 Allowance for Doubtful Accounts To recognize estimated bad debts based on 2% of accounts receivable of $600,000 For each day, prepare the entries that the accountant should have made