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Applying the allowance method to account for uncollectibles Learning Objective 3 At January 1, 2018, Hilltop Flagpoles had Accounts Receivable of $28,000, and Allowance for Bad Debts had a credit balance of $3,000. During the year, Hilltop Flagpoles recorded the following: a. Sales of $185,000 ($164,000 on account; $21,000 for cash). Ignore Cost of Goods Sold. b. Collections on account, $135,000. c. Write-offs of uncollectible receivables, $2,300. d. Record estimated bad debts expense of $4,920. Requirements 1. Journalize Hilltop's transactions that occurred during 2018. The company uses the allowance method