Blackhorse Productions, Inc., used the aging of accounts receivable method to estimate that its Allowance for Doubtful Accounts should be $19,750. The account had an unadjusted credit balance of $10,000 at that time. Required: Prepare journal entries for each of the following and effects 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