Reconstruct this Allowance for Doubtful debts ledger account, where there has been a bad debt written off and the balance day adjustment journal posted to update the balance to the expected amount of doubtful debts. Allowance for Doubtful Debts Balance 28,000 24,000 32,000 20,000 52,000 52,000 24,000 Bank Bad & Doubful Debts Expense Bad Debts Balance Sales Accounts Receivable