Fan-Tastic Sports Gear Inc. You have just been hired as the accountant for Fan-Tastic Sports Gear Inc., a wholesaler of sporting goods and apparel. The previous accountant left abruptly in late December, 2017, and an accounting intern has been crafting the journal entries since January. You are examining the accounting records before finalizing the journal entries for the first quarter of 2018. The following journal shows some of the accounts receivable transactions that you are reviewing. DATE JOURNAL DESCRIPTION PAGE 11 ACCOUNTING EQUATION 1 Jan. 17 Sales POST. REF DEBIT CREDIT ASSETS 9,600.00 LIABILITIES EQUITY 3 Bad Debt Expense 9,600.00 3 17 Bad Debt Expense 9,600.00 + Accounts Receivable-C's Sports Corp. 9,600.00 5 21 Cash 10,700.00 6 Bad Debt Expense 2,200.00 7 Accounts Receivable-Four Seasons Sportswear Co. 12,900.00 + 8 Feb. 15 Accounts Receivable-Healthy Running Inc. 3,000.00 9 Bad Debt Expense 500.00 11 Sales 3,500.00 11 Mar. 4 Accounts Receivable-Four Seasons Sportswear Co. 2,200.00 12 Bad Debt Expense 2,200.00 15 4 Cash 2,200.00 14 Bad Debt Expense 2,200.00 15 13 Cash 5,540.00 15 Accounts Receivable-Barb's Best Gear 5,540.00 + 17 31 Bad Debt Expense 20,870.00 + 13 Accounts Receivable-Healthy Running Inc. 5,250.00 + 13 Accounts Receivable-The Locker Room 4,100.00 + 21 Accounts Receivable-C's Sports Corp. 2,780.00 + 21 22 Accounts Receivable-Get Your Gear Inc. Accounts Receivable-Ready-2-Go 7,050.00 + 1,690.00 +