Blackhorse Productions, Inc. used the aging of accounts receivable method to estimate that its Allowance for Doubtful Accounts should be $19,350. The account had an unadjusted credit balance of $10,000 at that time.

Required:

Prepare journal entries for each of the following. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

a.	The appropriate bad debt adjustment was recorded.
b.	Later, an account receivable for $1,000 was determined to be uncollectible and was written off.

Record the end-of-period adjustment for bad debts under the aging of accounts receivable method.

Record the write-off of a certain customer account from a prior year which is not collectible totaling $1,000.