Cullumber Company reported the following information in its general ledger at December 31. All sales were on account. At the end of the year, uncollectible accounts were estimated to be 10% of accounts receivable.

Using your knowledge of receivables transactions, determine the missing amounts. Ignore any inventory, cost of goods sold, and refund liabilities for the purposes of this question. (Hint: You may find it helpful to reconstruct the journal entries.)

Accounts Receivable
Beg.	bal.	15,600			36,500
		(a) enter a debit amount			(b) enter a credit amount
End.	bal.	(c) enter a debit balance
Sale
					46,500
Allowance for Doubtful Accounts
			Beg.	bal.	1,112
		600			(d) enter a credit amount
			End.	bal.	(e) enter a credit balance
Bad Debt Expense
		(d) enter a debit amount