Bentley uses the allowance method to account for bad debts. On December 31, 2020, Bentley had the following account balances related to credit sales and receivables prior to recording adjusting entries:

Accounts receivable	$25,000
Allowance for doubtful accounts (prior to adjustments)	200	credit balance
Sales revenue (all credit sales)	400,000

Required:

Bentley uses the allowance method to account for bad debts. For parts A through C below, prepare the necessary year-end bad debt adjusting entries for each of the following independent assumptions:

A. An aging of accounts receivable is completed. It is estimated that $2,150 of the receivables outstanding at year-end will be uncollectible.

B. Assume the same information presented in part A above except that, prior to adjustment, the allowance for doubtful accounts had a debit balance of $200 rather than a credit balance of $200.

C. It is estimated that a provision for bad debts is required for 1% of credit sales for the year.

D. A customer declared bankruptcy in February 2020 and a receivable of $10,000 originally recorded in 2019 was deemed uncollectible. Prepare the entry to record the write-off of this uncollectible receivable.