General Journal entry options:

• No Journal Entry Required
• Accounts Payable
• Accounts Receivable
• Accumulated Amortization
• Accumulated DepreciationBuildings
• Accumulated DepreciationEquipment
• Accumulated DepreciationVehicles
• Accumulated Other Comprehensive Income
• Additional Paid-In Capital, Common Stock
• Additional Paid-In Capital, Preferred Stock
• Additional Paid-In Capital, Treasury Stock
• Advertising Expense
• Allowance for Doubtful Accounts
• Amortization Expense
• Bad Debt Expense
• Bonds Payable
• Buildings
• Cash
• Cash Equivalents
• Cash Overage
• Cash Shortage
• Charitable Contributions Payable
• Common Stock
• Copyrights
• Cost of Goods Sold
• Deferred Revenue
• Delivery Expense
• Depreciation Expense
• Discount on Bonds Payable
• Dividends
• Dividends Payable
• Donation Revenue
• Equipment
• FICA Payable
• Franchise Rights
• Gain on Bond Retirement
• Gain on Disposal of PPE
• Goodwill
• Impairment Loss
• Income Tax Expense
• Income Tax Payable
• Insurance Expense
• Interest Expense
• Interest Payable
• Interest Receivable
• Interest Revenue
• Inventories
• Inventory - Estimated Returns
• Land
• Legal Expense
• Licensing Rights
• Logo and Trademarks
• Loss on Bond Retirement
• Loss on Disposal of PPE
• Natural Resource Assets
• Notes Payable (long-term)
• Notes Payable (short-term)
• Notes Receivable (long-term)
• Notes Receivable (short-term)
• Office Expenses
• Other Current Assets
• Other Noncurrent Assets
• Other Noncurrent Liabilities
• Other Operating Expenses
• Other Revenue
• Patents
• Payroll Tax Expense
• Petty Cash
• Preferred Stock
• Premium on Bonds Payable
• Prepaid Advertising
• Prepaid Insurance
• Prepaid Rent
• Refund Liability
• Rent Expense
• Rent Revenue
• Repairs and Maintenance Expense
• Restricted Cash (long-term)
• Restricted Cash (short-term)
• Retained Earnings
• Salaries and Wages Expense
• Salaries and Wages Payable
• Sales Revenue
• Sales Tax Payable
• Service Revenue
• Short-term Investments
• Software
• Subscription Revenue
• Supplies
• Supplies Expense
• Travel Expense
• Treasury Stock
• Unemployment Tax Payable
• Utilities Expense
• Vehicles
• Withheld Income Taxes Payable

Rogala Foods Inc. was formed in 2015 with the merger of Grouch Mayer and Tashamo Corporation. The company reported the following rounded amounts for the year ended January 3, 2016 (all amounts in millions): Debits Credits $1,190 Accounts Receivable Allowance for Doubtful Accounts Sales (assume all on credit) $40 19,000 Requirec: 1. Assume Rogala uses 1/4 of 1 percent of sales to estimate its Bad Debt Expense for the year. Prepare the adjusting journal entry 2. Assume instead Rogala uses the aging of accounts receivable method and estimates that $87 of its Accounts Receivable will be 3. Prepare the journal entry for unadjusted balance in Rogala's Allowance for Doubtful Accounts at January 3, 2016, was a debit 4. If one of Rogala's customers declared bankruptcy, what journal entry would be used to write off its $15 balance? required for the year, assuming no Bad Debt Expense has been recorded yet. uncollectible. Prepare the adjusting journal entry required at January 3, 2016, for recording Bad Debt Expense. balance of $27. Complete this question by entering your answers in the tabs below Complete this question by entering your answers in the tabs below Required 1Required 2 Required 3 Required 4 Assume Rogala uses 1/4 of 1 percent of sales to estimate its Bad Debt Expense for the year. Prepare the adjusting journal entry required for the year, assuming no Bad Debt Expense has been recorded yet. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Round your answers to the nearest whole number.) Show less View transaction list Journal entry worksheet Record the entry for bad debt expenses under the percentage of credit sales method Note: Enter debits before credits. Date General Journal Debit Credit January 03, 2016 Record entry Clear entry View general journal Required 1Required 2 Required 3 Required 4 Assume instead Rogala uses the aging of accounts receivable method and estimates that $87 of its Accounts Receivable will be uncollectible. Prepare the adjusting journal entry required at January 3, 2016, for recording Bad Debt Expense. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Round your answers to the nearest whole number.) Show less View transaction list Journal entry worksheet Record the entry for bad debt expenses under the aging of accounts receivable method. Note: Enter debits before credits. Date General Journal Debit Credit January 03, 2016 Record entry Clear entry View general journal Required 1 Required 3> Required 1 Required 2Required 3 Required 4 Prepare the journal entry for unadjusted balance in Rogala's Allowance for Doubtful Accounts at January 3, 2016, was a debit balance of $27. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in millions (i.e 0.00000 should be entered as 10).) View transaction list Journal entry worksheet Record the adjusting entry for bad debts as of January 3, 2016 using the aging of accounts receivable method. Note: Enter debits before credits. Date General Journal Debit Credit January 03, 2016 Record entry Clear entry View general journal Required 2 Required 4 Required 1 Required 2 Required 3 Required4 If one of Rogala's customers declared bankruptcy, what journal entry would be used to write off its $15 balance? (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet Record the write-off of a certain customer account totaling $15 which is not collectible due to bankruptcy declared by the customer. Note: Enter deblts before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Required 3 Required 4