At December 31, 2018, the trial balance of ABC Company contained the following amounts before adjustment. Debit Credit Accounts Receivable 250,000 SR 1,100 SR Allowance for Doubtful Accounts Sales Revenue 650,000 SR Required: 1) Prepare the adjusting entry at December 31, 2018, to record bad debt expense under each of the following independent assumptions. a) An aging schedule indicates that ST3,500 of accounts receivable will be uncollectible. b) The company estimates that 2% of sales will be uncollectible. 2) Repeat part (a) assuming that instead of a credit balance, there is a 1,100 SR debit balance in Allowance for Doubtful Accounts. 3) Prepare a partial balance sheet under assumption in part (a) 4) During the next month, January 2018, a $3,200 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off