Instruction (a) Determine the total estimated uncollectibles (b) Prepare the adjusting entry at March 31 to record bad debts expense. 12-6 On December 31,2008, Crawford Resorts estimated that 1.5 percent of its net sales of $400,000 Journalize percentage of s would become uncollectible. The company recorded this amount as an addition to Allowance for basis write-off recovery. Doubtful Accounts On May 11,2009, Crawford Co.determined that Kevin Hayes's account was un- collectible and wrote off $1,100. On June 12, 2009, Hayes paid the amount previously written off. Instructions have (so 3) situa- r. On (A) Prepare the journal entries on December 31,2008;, May 11, 200; and June 12, 2009