Date Dec. Journal Entry Accounts 31 Bad Debts Expense Allowance for Doubtful Accounts PR Dr. Cr.

Journal Entry \begin{tabular}{|c|c|c|c|c|c|} \hline Date & & Accounts & PR & Dr. & Cr. \\ \hline \multirow[t]{4}{*}{ Dec. } & \multirow[t]{4}{*}{31} & Bad Debts Expense & & & \\ \hline & & Allowance for Doubtful Accounts & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} Journal Entry \begin{tabular}{|c|c|c|c|c|c|} \hline Date & & Accounts & PR & Dr. & Cr. \\ \hline \multirow[t]{4}{*}{ Dec. } & \multirow[t]{4}{*}{31} & Bad Debts Expense & & & \\ \hline & & Allowance for Doubtful Accounts & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular}