At the beginning of the year, the balance in Allowance for Doubtful Accounts is a credit of $779. During the year, previously written off accounts of $140 are reinstated and accounts totaling $739 are written off as uncollectible. The end-of-year balance before adjustment) in Allowance for Doubtful Accounts should be At the end of the current year, Accounts Receivable has a balance of $550,000; Allowance for Doubtful Accounts has a credit balance of $5,500; and sales for the year total $2,500,000. An analysis of receivables estimates uncollectible receivables as $25,000. Determine the amount of the adjusting entry for bad debt expense and the adjusted balance of Allowance for Doubtful Accounts, respectively. Tanning Company analyzes its receivables to estimate bad debt expense. The accounts receivable balance is $262,000 and credit sales are $1,000,000. An aging of accounts receivable shows that approximately 5% of the outstanding receivables will be uncollectible. What adjusting entry will Tanning Company make if Allowance for Doubtful Accounts has a credit balance of $1,000 before adjustment