Entries for Bad Debt Expense Under the Direct Write-Off and Allowance Method The following selected transactions were taken from the records of Silhouette Company for the year ending December 31, 2014: Mar. 4 Wrote off account of Myron Rimando, $3,210. May 19 Received $2,280 as partial payment on the $5,750 account of Shirley Mason. Wrote off the remaining balance as uncollectible. Aug. 7 Received the $3,210 from Myron Rimando, which had been written off on March 4. Reinstated the account and recorded the cash receipt. Dec. 31 Wrote off the following accounts as uncollectible (record as one journal entry): Brandon Peele $930 Clyde Stringer 580 Ned Berry 2,210 Mary Adams 1,280 Gina Bowers 350 Dec. 31 If necessary, record the year-end adjusting entry for the uncollectible accounts. The company prepared the following aging schedule for its accounts receivable: Aging Class (Number of Days Past Due) Receivables Balance on December 31 Estimated Percent of Uncollectible Accounts 0-30 days $154,000 1 % 31-60 days 58,000 8 61-90 days 18,000 25 91-120 days 7,000 45 More than 120 days 9,000 85 Total receivables $246,000

Journalize the transactions for 2014 under the allowance method, assuming that the allowance account had a beginning balance of $9,630 on January 1, 2014, and the company uses the analysis of receivables method.