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At year-end December 31 , Chan Company estimates its bad debts as 0.40% of its annual credit sales of $646,000. Chan records its bad debts expense for that estimate. On the following February 1 , Chan decides that the $323 account of P. Park is uncollectible and writes it off as a bad debt. On June 5, Park unexpectedly pays the amount previously written off. repare Chan's journal entries to record the transactions of December 31 , February 1, and June 5. Journal entry worksheet