Problem 1.Determine the Bad Debt Expense in each of the following cases and journalize the entry. inar Credit balance of $400 in the allowance account just prior to adjustment. (a) Analysis of accounts receivable indicates doubtful accounts of $8,500. (b) Debit balance of $400 in the allowance account just prior to adjustment. Analysis of accounts receivable indicates doubtful accounts of $8,500. (c) Credit balance of $400 in the allowance account just prior to adjustment. Uncollectible accounts are estimated at 2 % of sales, which totaled $1,000,000 for the year. 2. For a business that makes advance provision for uncollectible receivables: Journalize the entries to record the following: (a) (1) In March of the following fiscal year, the $550 owed by Flake Co. on account is written off as uncollectible. (3) Eight months later, $200 of the Flake Co. account is reinstated and payment of that amount is received. In October, $400 is received on the $600 owed by Doe Co. and the (4) remainder is written off as uncollectible Losto o 1ce