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1 Required information [The following information applies to the questions displayed below) At year-end December 31, Chan Company estimates its bad debts as 0.40% of its annual credit sales of $930,000. Chan records its bad debts expense for that estimate. On the following February 1, Chan decides that the $465 account of P. Park is uncollectible and writes it off as a bad debt On June 5, Park unexpectedly pays the amount previously written off. Prepare Chan's journal entries to record the transactions of December 31, February 1, and June 5. View transaction list Journal entry worksheet Record the estimated bad debts expense. Nobei Enter debits before credits General Journal Debit Credit Date December 31 Journal entry worksheet Record the cash received on account. te: Enter debits before credits. General Journal Date June 05 Debit Credit Record entry Clear entry View general journal