At December $31,2017,$ the trial balance of Markowitz Company contained the following amounts

before adjustment.

Instructions

$($a$)$ Prepare the Dec$31$ adjusting entry, to record bad debt expense assuming that a schedule

indicates that $$13,500$ of accounts receivable will be uncollectible.

Is the allowance amount $($in table above$)$ a consideration in this journal entry calculation?

$($b$)$ Repeat part $($a$)$ assuming that instead of a credit balance, there is a $$1,100$ debit balance in

Allowance for Doubtful Accounts.

$($c$)$ During the next month, January $2016,$ a $$3,000$ account receivable is written off as

uncollectible. Prepare the journal entry to record the write$-$off.

$($d$)$ Repeat part $($c$)$ assuming that Markowitz Company uses the direct write$-$off method instead

of the allowance method in accounting for uncollectible accounts receivable.