Prepare Journal entries for the following:

a) AlRimal Inc. made credit sales of $150,000 on December 15, Year 1. 

b) On December 31, Year 1, AlRimal Inc. estimated bad debt expenses to be $15,000. 

c) AlRimal Inc. collected $100,000 of accounts receivable on January 12, Year 2. 

d) On June 15, Year 2, AlRimal Inc. decided it would not be able to collect $10,000 in accounts receivable from AlShatei Inc.