At December 31, 2020, its annual year-end, the accounts of Sun Systems Inc. show the following.

1. Sales revenue for 2020, $288,000, of which one-sixth was on account. 2. Allowance for doubtful accounts, balance December 31, 2019, $1,440 credit. 3. Accounts receivable, balance December 31, 2020 (prior to any write-offs of uncollectible accounts during 2020), $28,880. 4. Uncollectible accounts to be written off, December 31, 2020, $1,680. 5. Aging schedule at December 31, 2020, showing the following breakdown of total accounts receivable, excluding amounts to be written off.

Status	Amount
Not past due	Remainder
Past due 160 days	$6,400
Past due over 60 days	4,800

Required

a. Prepare the 2020 entry to write off the uncollectible accounts.

b. Prepare the 2020 adjusting entry to record bad debt expense for each of the following separate assumptions concerning expected bad debt loss rates.

1. Based on credit sales, 1.5%.

2. Based on total receivables at year-end, 2.5%.

3. Based on aging schedule: not past due, 0.5%; past due 160 days, 1%; and past due over 60 days, 8%.

4. Based on direct write-off method (assume entry in part a has not been recorded).

c. Prepare the 2020 balance sheet disclosure relating to accounts receivable for each assumption 1 through 4 of part b.

Cr. Date Account Name Dec 31, 2020 Allowance for Doubtful Accounts Accounts Receivable Dr. 1680 0 1680 Cr. Date Account Name Dec 31, 2020 Bad Debt Expense Allowance for Doubtful Accounts Dr. 720 0 7 0 20 or Date Account Name Dec 31, 2020 Bad Debt Expense Allowance for Doubtful Accounts 680 680 3. Dr. cr. Date Account Name Dec 31, 2020 Bad Debt Expense Allowance for Doubtful Accounts 0 0 0 0 Dr. Cr. Date Account Name Dec 31, 2020 Bad Debt Expense Allowance for Doubtful Accounts - 0 0 0 0 Note: Do not use negative signs with your answers. Balance Sheet, December 31, 2020 Accounts receivable Less: Allowance for doubtful accounts Accounts receivable, net $ 0 $ 0 $ 0 0 $ 0$ 0 0 $ 0 0