Blackhorse Productions, Incorporated, used the aging of accounts recelvable method to estimate that its Allowance for Doubtful Accounts should be $20,000. The account had an unadjusted credit balance of $12,000 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 recelvable for $1,200 was determined to be uncollectible and was written off. 1 Record the end-of-period adjustment for bad debts under the aging of accounts recelvable method. 2 Record the write-off of a certain customer account from a which is prior year which is not collectible totaling $1,200