and recovery. E8.7 (LO 2) At December 31, 2019. Blanda Company had a credit balance of $15,000 in Allowance for Doubtful Accounts. During 2020, Blanda wrote off accounts totaling $11,000. One of those accounts ($1,800) was later collected. At December 31, 2020, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $19,000. Instructions Prepare journal entries to record the 2020 transactions of Blanda Company e-of-receivables ery. E8.8 (LO 2) On December 31, 2020, Ling Co. estimated that 2% of its net accounts receivable of $450.000 will become uncollectible. The company recorded this amount as an addition to Allowance for Doubtful Accounts. The allowance account had a zero balance before adjustment on December 31 2000 On May 11 2021. Ling Co. determined that the Jeff Shoemaker account was uncollectible and wrote of $1,100. On June 12, 2021, Shoemaker paid the amount previously written off. Instructions Prepare the journal entries on December 31, 2020, May 11, 2021, and June 12. 2021