Johnson company uses the aging approach to estimate bad debt expense. The balance of each account receivable is aged on the basis of three time periods as follows: It has been shown that for each age group, the average loss rate on the amount of receivables at year-end due to uncollectability is: At December 31, 2014, the Allowance for Doubtful Accounts balance is $200 (credit) before year-end adjustments have been made. Prepare the appropriate bad debt expense adjusting entry for the year 2014. It is determined at year-end that a $2,000 accounts receivable account is specifically uncollectible. Prepare the journal entry to write this amount off the books. Show how the various accounts related to accounts receivable should be shown on the December 31, 2014, balance sheet