Outdoor Equipment (OE) sells camping equipment. On December 1, the accounts receivable account had a balance of $51,100, the bad debt expense account had a balance of $0, and the allowance for doubtful accounts had a credit balance of $5,110. Journalize the remaining journal entries for the 2020 year.

Dec. 2 - Sold tents for $5,220 on account with a cost of $2,610.

Dec. 20 - Determined that the total accounts of Rocky Co. with an accounts receivable balance of $1,310 and Grouse Co. with an accounts receivable balance of $2,610 were uncollectible and needed to be written off.

Dec. 23 - Unexpectedly received payment from Grouse Co. for $2,610.

Dec. 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.

**Note** I only need the debit and credit for Dec 31. Thank you in advance!