On December 31, 2017, when its accounts receivable were $252,000 and its account Allowance for Doubtful Accounts had an unadjusted debit balance of $1,700, Oak Ridge Corp. estimated that $14,100 of its accounts receivable would become uncollectible, and it recorded the bad debts adjusting entry. On May 11, 2018, Oak Ridge determined that Fei Ya Chengs account was uncollectible and wrote off $1,600. On November 12, 2018, Cheng paid the amount previously written off.

2017 Account Titles and Explanation Debit Credit 2018