Part A (30 points)

Prepare general journal entries to record the following transactions for the Harris Company. (The company uses the balance sheet approach for recording bad debts expense.)

2010

Dec.31Recorded Bad Debts Expense, $800

2011

Jan.3Wrote off Jal's account as uncollectible, $60

Mar.4Wrote off Hall's account as uncollectible, $75

Jul.5Recovered $45 from Hall

Aug. 19Wrote off M. Wilson's account as uncollectible, $100

Nov.7Recovered $25 from Jal