Good morning,

I need assistance with the following:

Prepare general journal entries to record the following transactions for the Harris Company. (The company uses the balance sheet approach for recording bad debts expense.)

2010

Dec.31Recorded Bad Debts Expense, $800

2011

Jan.3Wrote off Jal's account as uncollectible, $60

Mar.4Wrote off Hall's account as uncollectible, $75

Jul.5Recovered $45 from Hall

Aug. 19Wrote off M. Wilson's account as uncollectible, $100

Nov.7Recovered $25 from Jal

----------

This is what I have so far:

Date----------------------------Particulars---------------------------------------------Debit----------------------Credit

2010---------------------------Bad Debt Expense------------------------------------800.00---------------------------

2010, Dec. 31-----------------Allowance for doubtful accounts----------------------------------------------800.00

--------------------------------Record bad debts

2011----------------------------Allowance for doubtful accounts-------------------60.00------------------------------

2011, Jan. 3--------------------Accounts receivable---------------------------------------------------------------60.00

---------------------------------Writing off Jal's account-------------------------------------------------------------------

Mar.4-------------------------Allowance for doubtful accounts--------------------75.00-----------------------------

------------------------------Accounts receivable------------------------------------------------------------------75.00

---------------------------------Writing off Hall's account-------------------------------------------------------------------

Jul.5----------------------(1)---Accounts receivable, Hall---------------------------45.00-----------------------------

------------------------------Allowance for doubtful accounts------------------------------------------------------45.00

---------------------------------Restores collectible portion-------------------------------------------------------------------

---------------------------(1)---Cash---------------------------------------------------------45.00-----------------------------

------------------------------Accounts receivable, Hall------------------------------------------------------45.00

---------------------------------Records payment received-------------------------------------------------------------------

Aug.19--------------------Allowance for doubtful accounts-------------------------------100.00---------------------------

------------------------------Accounts receivable----------------------------------------------------------------------100.00

---------------------------------Writing off M. Wilson's account-----------------------------------------------------------------

Nov.7------------------(1)--Accounts receivable, Jal----------------------------------------25.00-----------------------------

--------------------------Allowance for doubtful accounts---------------------------------------------------------------25.00

---------------------------------Restores collectible portion--------------------------------------------------------------------

---------------------------(1)---Cash------------------------------------------------------------25.00-----------------------------

------------------------------Accounts receivable, Jal------------------------------------------------------------------25.00

---------------------------------Records payment received-------------------------------------------------------------------