At December 31, 2022, the trial balance of Kingbird Company contained the following amounts before adjustment.

		Debit		Credit
Accounts Receivable		$189,000
Allowance for Doubtful Accounts				$ 1,200
Sales Revenue				925,800

(a)		Prepare the adjusting entry at December 31, 2022, to record bad debt expense, assuming that the aging schedule indicates that $12,000 of accounts receivable will be uncollectible.
(b)		Repeat part (a), assuming that instead of a credit balance there is a $1,200 debit balance in Allowance for Doubtful Accounts.
(c)		During the next month, January 2023, a $3,200 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off.
(d)		Repeat part (c), assuming that Kingbird Company uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable.

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(c)	Enter an account title	Enter a debit amount	Enter a credit amount
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(d)	Enter an account title	Enter a debit amount	Enter a credit amount
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