Debit Credit Accounts Receivable Allowance for Doubtful Accounts Sales Revenue 163,300 $1,450 787,600 (a) Prepare the adjusting entry at December 31, 2017, to record bad debt expense, assuming that the aging schedule (b) Repeat part (a), assuming that instead of a credit balance there is a $ 1.450 debit balance in Allowance for Doubtful (c) During the next month, January 2018, a 2,290 account receivable is written off as uncollectible. Prepare the journal (d) Repeat part (c), assuming that Sheffield Corp. uses the direct write-off method instead of the allowance method in indicates that $ 10,740 of accounts receivable will be uncollectible. Accounts entry to record the write-off. accounting for uncollectible accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Account Titles and Explanation Debit Credit