Miller Foods Corporation was formed in 2015 with the merger of Tashamo Corporation and Grouch Mayor Companies. The company reported the following rounded amounts for the year ended December 29, 2018 (all amounts in millions):

	Debits	Credits
Accounts Receivable	$ 1,100
Allowance for Doubtful Accounts		$ 28
Sales (assume all on credit)		18,100

Required:

Assume Miller Foods uses 1/2 of 1 percent of sales to estimate its Bad Debt Expense for the year. Prepare the adjusting journal entry required for the year, assuming no Bad Debt Expense has been recorded yet.

Assume instead Miller Foods uses the aging of accounts receivable method and estimates that $71 of its Accounts Receivable will be uncollectible. Prepare the adjusting journal entry required at December 29, 2018, for recording Bad Debt Expense.

Assume instead Miller Foodss uses the aging of accounts receivable method and estimates that $71 of its Accounts Receivable will be uncollectible. Prepare the adjusting journal entry required at December 29, 2018, for recording Bad Debt Expense assuming Miller Foodss unadjusted balance in Allowance for Doubtful Accounts at December 29, 2018, was a debit balance of $32.

If one of Miller Foodss customers declared bankruptcy, what journal entry would be used to write off its $20 balance?

Journal entry worksheet

Date	General Journal	Debit	Credit
December 29, 2018