Johnson Corporations 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. Income statement approach, 1% of total sales.

• b. Income statement approach, 1.5% of credit sales.

• c. Balance sheet approach. The estimate based on an aging of accounts receivable is that an allowance of $12,000 would be appropriate.