Outdoor Equipment (OE) sells camping equipment. On December 1, the accounts receivable account had a balance of $51,500, the bad debt expense account had a balance of $0, and the allowance for doubtful accounts had a credit balance of $5,150. Journalize the remaining journal entries for the 2020 year.

Dec. 2 Sold tents for $5,300 on account with a cost of $2,650. 20 Determined that the total accounts of Rocky Co. with an accounts receivable balance of $1,350 and Grouse Co. with an accounts receivable balance of $2,650 were uncollectible and needed to be written off. 23 Unexpectedly received payment from Grouse Co. for $2,650. 31 Estimated that 10% of accounts receivable recorded to date would be uncollectible. Required: 1. Prepare journal entries to record the transactions. Note: Write-off of uncollectible accounts for Rocky Co. and Grouse Co. should be posted separately. 2. Post the T-account for accounts receivable, bad debt expense, and allowance for doubtful accounts. Determine the ending balance for each account.