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Complete E9.5 letter 'b' only on page 9-32. 1) For percentage of sales method, the adjusting journal entry on 12/31 to record the estimated uncollectible accounts is Debit Bad debt expense and Credit Accounts Receivable for what dollar amount $ 8,200 "Remember that Net Sales are what you want to use in the calculation." 2) For percentage of receivables method, the new ending balance in the Allowance for Doubtful Accounts is what dollar amount $ 8,900 ? The adjusting journal entry on 12/31 to record the estimate uncollectible accounts is Debit (A1) and Credit [A2] for what dollar amount $ 8.900 Complete E9.5 letter 'b' only on page 9-32. 1) For percentage of sales method, the adjusting journal entry on 12/31 to record the estimated uncollectible accounts is Debit Bad debt expense and Credit [Select) Accounts Receivable for what dollar amount : 8,200 10,400 "Remember that Net Sales are what you want to use in t 8,400 2) For percentage of receivables method, the new ending balance in the Allowance for Doubtful Accounts is what dollar amount $ 8.900 ? The adjusting journal entry on 12/31 to record the estimate uncollectible accounts is Debit (A1) and Credit (A2) for what dollar amount $ 8.900 to record befuil o different E9-3 The ledger of Costello Company at the end of the current year shows Accounts Receivable $110,000, Sales Revenue $840,000, and Sales Returns and Allowances $20,000 Instructions (a) If Costello uses the direct write-off method to account for uncollectible accounts, jour nalize the adjusting entry at December 31, assuming Costello determines that L. Dole's $1,400 balance is uncollectible. (b) If Allowance for Doubtful Accounts has a credit balance of $2,100 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be (1) 1% of net sales, and (2) 10% of accounts receivable. (c) If Allowance for Doubtful Accounts has a debit balance of $200 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be (1) 0.75% of net sales and (2) 6% of accounts receivable