journalize above transactions and calculate net accounts recievablw

MIS X x VA B D E F F H Journal 2 Account Debit Credit Accounts Receivable NochWN- 10 11 12 13 14 15 16 17 18 19 . Allowance for Bad Debts Och ACC 101 Homework Due 11/21/2021 June 30 Estimated that Bad Debts Expense for the year was 1% of net credit sales of $300,000. July 1 Wrote off the following Accounts Receivables; James for $500, Smythe for $1,000 and Smithson for $400. Sep 30 Estimated Allowance for Bad Debts is .5% of Accounts Receivables of $280,000 Dec 31 An aging schedule reveals that Allowance for Bad Debts should have a balance of $3,200 as of Dec 31. Journalize above transactions