Problem 8-5 At December 31, 2014, the trial balance of Sloane Company contained the following amounts before adjustment. Debit Credit Accounts Receivable Allowance for Doubtful Accounts Sales Revenue $186,900 1,200 942,400 (a) Prepare the adjusting entry at December 31, 2014, to record bad debts expense, assuming that the aging schedule indicates that $19,950 of accounts receivable will be uncollectible (b) Repeat part (a), assuming that instead of a credit balance there is a $1,200 debit balance in Allowance for Doubtful Accounts. (c) During the next month, January 2015, a $4,490 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off (d) Repeat part (c), assuming that Sloane Company uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit