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Estimated that bad debts expense for the year was 2% of credit sales of $420,000 and recorded that Dec. 31 amount as expense. The company uses the allowance method Dec. 31 Made the closing entry for bad debts expense. 2019 Jan. Sold merchandise inventory to Mark Johnson, $800, on account. Ignore Cost of Goods Sold. Jun. 29 Wrote off Mark Johnson's account as uncollectible after repeated efforts to collect from him. Received $800 from Mark Johnson, along with a letter apologizing for being so late. Reinstated Aug. 6 Johnson's account in full and recorded the cash receipt. Made a compound entry to write off the following accounts as uncollectible: Bill Kappy, $1,200, Mo Dec. 31 Vanez, \$1,000; and Rick Johnson, \$650. Estimated that bad debts expense for the year was 2% on credit sales of $540,000 and recorded the Dec. 31 expense. Dec. 31 Made the closing entry for bad debts expense. Allowance for Bad Debts Bad Debts Expense Requirement 2. Assume the December 31,2019 , balance of Accounts Receivable is $139,000 : Show how net accounts recevabie would be reported on the balance sheet at that date. Balance sheet (Partial); Qurent Assets