At December 31, 2021, the general ledger and subsidiary ledger for Albert's, a small auto parts store, showed the following: General Ledger Accounts receivable Allowance for doubtful accounts $78,800 Accounts Receivable Subsidiary Ledger Best Auto Repair $3,900 3,600 Brown's Repair 24.400 Custom Repair 0 Jen's Auto Body 38.400 Luxury Autos 12.100 Total $78,800 Jan. 3 Brown's Repair paid $16,300 on its account. 4 Custom Repair paid $1,500 on its account that had previously been written off. 8 Jen's Auto Body purchased $4,100 of merchandise on account. 9 Antique Auto Repair paid cash for $1,600 of merchandise. 18 Jen's Auto Body returned $800 of the merchandise it purchased on Jan. 8. 19 Luxury Autos paid $12,100 on its account. 20 Jen's Auto Body paid $24,900 on its account. 23 Brown's Repair purchased $5,600 on account. 25 Custom Repair purchased $9,200 of merchandise on Visa. 26 Luxury Autos purchased $18,400 of merchandise on account. 31 Albert's determined that the Best Auto Repair account receivable was not collectible. Set up Taccounts for the Accounts Receivable general ledger (control) account, the Allowance for Doubtful Accounts general ledger account, and the Accounts Receivable subsidiary ledger accounts. Post the journal entries to these accounts. Accounts Receivable Dec. 31 Bal. 78800 Jan. 3 16300 Jan. 4 1500 Jan. 4 1500 Jan 8 4100 Jan. 18 800 Jan. 23 5600 Jan. 19 12100 Jan. 26 18400 Jan. 20 24900 Unadj. Bal. Jan. 31 3900 Jan. 31 Bal. Allowance for Doubtful Accounts Jan. 31 3900 Dec. 31 Bal. 3600 Jan. 4 1500 Unadj. Bal. 1800 Accounts Receivable-Best Auto Repair 10. Ddi. 100V Accounts Receivable-Best Auto Repair Dec. 31 Bal. 3800 Jan. 31 3800 Jan. 31 Bal. 0 Accounts Receivable-Brown's Repair Dec 31 Bal v 24400 Jan. 3 16300 Jan. 23 5600 Jan. 31 Bal. 10700 Accounts Receivable-Custom Repair Jan. 4 1500 Jan. 4 1500 Jan. 31 Bal. Accounts Receivable-Jen's Auto Body Dec. 31 Bal. 38400 Jan. 18 800 Jan. 8 4100 Jan. 20 24900 Jan. 31 Bal. Accounts Receivable-Luxury Autos Dec. 31 Bal. V 12100 Jan. 19 12100 Your answer is partially correct. Albert's estimated that 10% of accounts receivable is not collectible. Record the required adjustment to the Allowance for Doubtful Accounts for January of 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Bad Debt Expense Allowance for Doubtful Accounts (To record estimate of uncollectible accounts.) eTextbook and Media Your answer is partially correct. Prepare a list of customers and the balances of their accounts from the subsidiary ledger. Prove that the total of the subsidiary ledger is equal to the control account balance for January of 2022. (Do not leave any answer field blank. Enter for amounts.) Best Auto Repair $ 3800 Brown's Repair 10700 Custom Repair 1500 Jen's Auto Body 14300 Luxury Autos 18400 Total subsidiary ledgers 48700 Balance equals control account of $ 48700 At December 31, 2021, the general ledger and subsidiary ledger for Albert's, a small auto parts store, showed the following: General Ledger Accounts receivable Allowance for doubtful accounts $78,800 Accounts Receivable Subsidiary Ledger Best Auto Repair $3,900 3,600 Brown's Repair 24.400 Custom Repair 0 Jen's Auto Body 38.400 Luxury Autos 12.100 Total $78,800 Jan. 3 Brown's Repair paid $16,300 on its account. 4 Custom Repair paid $1,500 on its account that had previously been written off. 8 Jen's Auto Body purchased $4,100 of merchandise on account. 9 Antique Auto Repair paid cash for $1,600 of merchandise. 18 Jen's Auto Body returned $800 of the merchandise it purchased on Jan. 8. 19 Luxury Autos paid $12,100 on its account. 20 Jen's Auto Body paid $24,900 on its account. 23 Brown's Repair purchased $5,600 on account. 25 Custom Repair purchased $9,200 of merchandise on Visa. 26 Luxury Autos purchased $18,400 of merchandise on account. 31 Albert's determined that the Best Auto Repair account receivable was not collectible. Set up Taccounts for the Accounts Receivable general ledger (control) account, the Allowance for Doubtful Accounts general ledger account, and the Accounts Receivable subsidiary ledger accounts. Post the journal entries to these accounts. Accounts Receivable Dec. 31 Bal. 78800 Jan. 3 16300 Jan. 4 1500 Jan. 4 1500 Jan 8 4100 Jan. 18 800 Jan. 23 5600 Jan. 19 12100 Jan. 26 18400 Jan. 20 24900 Unadj. Bal. Jan. 31 3900 Jan. 31 Bal. Allowance for Doubtful Accounts Jan. 31 3900 Dec. 31 Bal. 3600 Jan. 4 1500 Unadj. Bal. 1800 Accounts Receivable-Best Auto Repair 10. Ddi. 100V Accounts Receivable-Best Auto Repair Dec. 31 Bal. 3800 Jan. 31 3800 Jan. 31 Bal. 0 Accounts Receivable-Brown's Repair Dec 31 Bal v 24400 Jan. 3 16300 Jan. 23 5600 Jan. 31 Bal. 10700 Accounts Receivable-Custom Repair Jan. 4 1500 Jan. 4 1500 Jan. 31 Bal. Accounts Receivable-Jen's Auto Body Dec. 31 Bal. 38400 Jan. 18 800 Jan. 8 4100 Jan. 20 24900 Jan. 31 Bal. Accounts Receivable-Luxury Autos Dec. 31 Bal. V 12100 Jan. 19 12100 Your answer is partially correct. Albert's estimated that 10% of accounts receivable is not collectible. Record the required adjustment to the Allowance for Doubtful Accounts for January of 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Bad Debt Expense Allowance for Doubtful Accounts (To record estimate of uncollectible accounts.) eTextbook and Media Your answer is partially correct. Prepare a list of customers and the balances of their accounts from the subsidiary ledger. Prove that the total of the subsidiary ledger is equal to the control account balance for January of 2022. (Do not leave any answer field blank. Enter for amounts.) Best Auto Repair $ 3800 Brown's Repair 10700 Custom Repair 1500 Jen's Auto Body 14300 Luxury Autos 18400 Total subsidiary ledgers 48700 Balance equals control account of $ 48700