Jennifer Group had an allowance for doubtful accounts of $80 on January 1. During the year, Jennifer wrote off $75 of accounts receivable and earned revenues of $2,200. At December 31, Jennifers accounts receivable were $700.

Jennifer estimates that 4% of all revenues will result in bad debt expense.

a. Give Jennifers journal entry to record all write-offs for the year.

b. Give Jennifers journal entry to record bad debt expense for the year (December 31 adjusting entry).

c. What is the balance in Jennifers allowance for doubtful accounts at December 31?

d. What is Jennifers net accounts receivable at December 31?