Blackhorse Productions, Incorporated, used the aging of accounts receivable method to estimate that its Allowance for Doubtful Accounts should be $20,200. The account had an unadjusted credit balance of $11,000 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.)

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