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Name: Date: Instructor: Course: P9-3A Journalize entries to record transactions related to bad debts Presented below is an aging schedule for Halleran Company. Number of Days Past Due Customer Anders Blake Coulson Deleon Others Total Not yet Due $22,000 40,000 $40,000 57,000 16,000 34,000 132,000 96,000 $285,000 $152,000 Estimated Percentage Uncollectible Total Estimated Bad Debts 1-30 $10,000 61-90 6,000 Over 90 35,000 6% $4,560 $1,920 14,000 $26,000 $35,000 34,000 6,000 $40,000 13% 16,000 $32,000 3% $38,610 31-60 $12,000 25% 50% $3,380 $8,750 $20,000 At December 31, 2014, the unadjusted balance in Allowance for Doutful Accounts is a credit of $12,000. Instructions: (a) Journalize and post the adjusting entry for bad debts at December 31, 2014. (b) Journalize and post the allowance account the following events and transactions in the year 2015. (1) On March 31, a $1,000 customer balance originating in 2014 is judged uncollectible. (2) On May 31, a check for $1,000 is received from the customer whose account was written off as uncollectible on March 31. ( c) Journalize the adjusting entry for bad debts on December 31, 2015, assuming that the unadjusted balance in the Allowance for Doubtful Accounts is a debit of $800 and the aging schedule indicates that total estimated bad debts will be $31,600. NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" . (a) Dec. 31 Bad Debt Expense Allowance for Doubtful Accounts 37,410 37,410 Bad Debt Date 2014 Dec. 31 Explanation Adjusting (b) (1) (b) (2) Allowance for Doubtful Accounts Explanation Ref. Debit Credit 37,410 Credit Balance 12,000 ? Value ? ? Value 2015 Mar. 31 2015 May 31 Allowance for Doubtful Accounts Accounts Recivable 1,000 Accounts Recivable Allowance for Doubtful Accounts 1,000 Cash 1,000 Accounts Recivable 2015 Dec 31 Balance Value Balance Adjusting May 31 (c) Debit 37,410 Date 2014 Dec. 31 Dec.31 2015 Mar. 31 31-May Ref. Bad Debt Exense Allowance for Doubtful Accounts 1,000 1,000 1,000 Value