At year-end (December 31). Chan Company estimates its bad debts as 0.80% of its annual credit sales of $789,000 Chan records its Bad Debts Expense for that estimate. On the following February 1. Chan decides that the $395 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 transaction list Journal entry worksheet Reinstated Park's previously written off account. es Note: Enter debits before credits. Date Debit General Journal Credit Jun 05 Record entry Clear entry View general journal Journal entry worksheet