At December 31, 2017, the trial balance of Novak Corp. contained the following amounts before adjustment.

		Debit		Credit
Accounts Receivable		$167,500
Allowance for Doubtful Accounts				$ 1,580
Sales Revenue				872,200

(a)	Prepare the adjusting entry at December 31, 2017, to record bad debt expense, assuming that the aging schedule indicates that $10,870 of accounts receivable will be uncollectible.
(b)	Repeat part (a), assuming that instead of a credit balance there is a $1,580 debit balance in Allowance for Doubtful Accounts.
(c)	During the next month, January 2018, a $2,110 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off.
(d)	Repeat part (c), assuming that Novak Corp. uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable.

No. Account Titles and Explanation (a) (b) (c) (d) Debit Credit