At year-end (December 31), Chan Company estimates its bad debts as 0.20% of its annual credit sales of $645,000. Chan records its Bad Debts Expense for that estimate. On the following February 1, Chan decides that the $323 account of P Park is uncollectible and writes it off as a bad debt. On June 5, Park unexpectedly pays the amount previously written off Prepare Chan's journal entries for the transactions View dramacon vist Journal entry worksheet