Post Blue's transactions to the Accounts Receivable and Allowance for Bad Debts T-accounts Enter the beginning balances and me journal entries, and men compute the unadjusted balance of each account. Journalize Blue's adjustment to record bad debts expense assuming Blue estimates bad debts as 3% of accounts First normalize Blue's adjustment to record bad debts expense a. Sales of $174,000 ($155,000 on account: $19.000 for cash) Ignore Cost of Goods Sold. b. Collections on account. $132,000. c. Write-offs of uncollectible receivables $2, 500