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5. Journalize entries for the following situations (assume direct write-off method).

• Situation 1: Wrote off Kathy Mark as a bad debt two years after the sale of $80.
• Situation 2: Reinstated Kathy Mark, who sent in her past due amount two years after it had been written off.
• Situation 3: Wrote off Kathy Mark as a bad debt two years after the sale for $80. (assume allowance method)
• Situation 4: Reinstated Kathy Mark, who sent in her past due amount.

6. Roberts Company had credit sales of $180,000 during 2012. The balance in Allowance for Doubtful Accounts is a $970 debit balance. Journalize the Bad Debts Expense for December 31 using each of the following methods:

a. Bad Debts Expense is estimated at 1.0% of credit sales.

b. The aging of Accounts Receivable indicates that $2,300 will be required in the Allowance account to cover Bad Debts Expense.