Linda Corp. uses the allowance method to record its Bad Debt Expense. By the end of 2013, Linda had net credit sales of $30,000; an Accounts Receivable balance of $100,000; and an Allowance for Doubtful Accounts credit balance of $1,000. Linda Estimates 10% of its receivables will be uncollectable.

1. What account did you Debit?

2. What account did you credit?

3. What is the dollar amount of the Debit?