Post to the allowance account the events and transactions in the year 2020.

Bad Debt Expense
12/31/19 Adj.	22,812
12/31/19 Bal.	22,812
Allowance for Doubtful Accounts
		12/31/19 Bal.	12,500
		12/31/19 Adj.	22,812
		12/31/19 Bal.	35,312
choose the end date of the accounting period 12/31/19 Adj.5/31/19 Adj.3/31/19 Adj.12/31/20 Adj.5/31/203/31/2012/31/19 Bal.5/31/19 Bal.3/31/19 Bal.12/31/20 Bal.	enter a debit balance	choose the end date of the accounting period 12/31/19 Adj.5/31/19 Adj.3/31/19 Adj.12/31/20 Adj.5/31/203/31/2012/31/19 Bal.5/31/19 Bal.3/31/19 Bal.12/31/20 Bal.	enter a credit balance