Johnson Corporation's Unadjusted Trial Balance at year-end included the following accounts:

Debit Credit Sales (75% represent credit sales)

$1,152,000 Accounts Receivable $288,000

Allowance for Doubtful Accounts

$2,184

Compute the uncollectible account expense, and make the appropriate journal entry, for the current year assuming the uncollectible account expense is determined as follows:

• a. Without considering the balance in the Allowance for Doubtful Accounts, income statement approach, 1% of total sales.
• b. Without considering the balance in the Allowance for Doubtful Accounts, income statement approach, 1.5% of credit sales.
• c. Considering the balance in the Allowance for Doubtful Accounts, balance sheet approach. The estimate based on an aging of accounts receivable is that an allowance of $12,000 would be appropriate.