Millennium Associates records bad debt using the allowance, income statement method. They recorded $358,420 in accounts receivable for the year, and $841,270 in credit sales. The uncollectible percentage is 3.6%. On February 5, Millennium Associates identifies one uncollectible account from Molar Corp in the amount of $1,830. On April 15, Molar Corp unexpectedly pays its account in full. Record journal entries for the following. A. Year-end adjusting entry for 2017 bad debt B. February 5, 2018 Identification entry C. Entry for payment on April 15, 2018 If an amount box does not require an entry, leave it blank. Round your answers to two decimal places. A. Dec. 31, 2017 Bad Debt Expense x To record bad debt expense, B. Feb. 5, 2018 C. Apr. 15, 2018 income statement method To record bad debt for identified customer To reinstate previously written-off bad debt Apr. 15, 2018 To record full payment