increase , or [ = decrease ) of the Entries on the balance sheet and income statement categories . 1 . Credit Sales for 2016 2. Write - offs of uncollectible accounts for the year 3. Collections on accounts receivable for the year ( you need to calculate this number ) 4. Adjusting entry to record Bad Debt Expense ( 4 pts . each ) ACCOUNT NAME DEBIT CREDIT BALANCE SHEET INCOME STMT H A L