Exercise 3.2: (35%) : Information related to Sendo company's bad debts in April 2019 as follows (in 1,000 VND): 1. Openning balance as of April 1, 2019 - Account receivables: X00,000 (Debit balance) - Allowance for Doubtful Accounts: 9,100 (credit balance) 2. During April 2019, the following transactions occurred: Bella (customer) shows signs of bankruptcy and is unable to pay & owes the business: 30,000 - Credit sale: 2,560,000 and collection from customer by cash in bank 670,000 - Previously written off accounts 6,000 3. At the end of the period, the business estimates the ratio of bad debts due to be 2% (70% of account receivables) and overdue to be X% (30% of account receivables). Requirements: Calculate the bad debt expense inccur in April and Journalize the transactions.

- Exercise 3.2: (35%): Information related to Sendo company's bad debts in April 2019 as follows (in 1,000 VND): 1. Openning balance as of April 1, 2019 - Account receivables: X00,000 (Debit balance) - Allowance for Doubtful Accounts: 9,100 (credit balance) 2. During April 2019, the following transactions occurred: Bella (customer) shows signs of bankruptcy and is unable to pay & owes the business: 30,000 - Credit sale: 2,560,000 and collection from customer by cash in bank 670,000 - Previously written off accounts 6,000 3. At the end of the period, the business estimates the ratio of bad debts due to be 2% (70% of account receivables) and overdue to be X% (30% of account receivables). Requirements: Calculate the bad debt expense inccur in April and Journalize the transactions.