Jars Plus recorded $863,430 in credit sales for the year and $494,000 in accounts receivable. The uncollectible percentage is 2.3% for the income statement method, and 3.0% for the balance sheet method.

A.	Record the year-end adjusting entry for 2018 bad debt using the income statement method.
B.	Record the year-end adjusting entry for 2018 bad debt using the balance sheet method.
C.	Assume there was a previous debit balance in Allowance for Doubtful Accounts of $10,220, record the year-end entry for bad debt using the income statement method, and then the entry using the balance sheet method.
D.	Assume there was a previous credit balance in Allowance for Doubtful Accounts of $5,670, record the year-end entry for bad debt using the income statement method, and then the entry using the balance sheet method.

If an amount box does not require an entry, leave it blank. If required, round final answers to two decimal places.

A. Dec. 31	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashCost of Goods SoldBad Debt Expense	Bad Debt Expense	Bad Debt Expense
	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashCost of Goods SoldAllowance for Doubtful Accounts	Allowance for Doubtful Accounts	Allowance for Doubtful Accounts
	To record bad debt, income statement method
B. Dec. 31	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashCost of Goods SoldBad Debt Expense	Bad Debt Expense	Bad Debt Expense
	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashCost of Goods SoldAllowance for Doubtful Accounts	Allowance for Doubtful Accounts	Allowance for Doubtful Accounts
	To record bad debt, balance sheet method
C. Dec. 31	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashCost of Goods SoldBad Debt Expense	Bad Debt Expense	Bad Debt Expense
	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashCost of Goods SoldAllowance for Doubtful Accounts	Allowance for Doubtful Accounts	Allowance for Doubtful Accounts
	To record bad debt, income statement method
Dec. 31	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashCost of Goods SoldBad Debt Expense	Bad Debt Expense	Bad Debt Expense
	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashCost of Goods SoldAllowance for Doubtful Accounts	Allowance for Doubtful Accounts	Allowance for Doubtful Accounts
	To record bad debt, balance sheet method, previous debit balance
D. Dec. 31	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashCost of Goods SoldBad Debt Expense	Bad Debt Expense	Bad Debt Expense
	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashCost of Goods SoldAllowance for Doubtful Accounts	Allowance for Doubtful Accounts	Allowance for Doubtful Accounts
	To record bad debt, income statement method
Dec. 31	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashCost of Goods SoldBad Debt Expense	Bad Debt Expense	Bad Debt Expense
	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashCost of Goods SoldAllowance for Doubtful Accounts	Allowance for Doubtful Accounts	Allowance for Doubtful Accounts
	To record bad debt, balance sheet method, previous credit balance