Required:

Prepare journal entries for each transaction listed. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

a$.$ At the end of June, bad debt expense is estimated to be $$12,000.$

b$.$ In July, customer balances are written off in the amount of $$6,000.$

Journal entry worksheet

$12$

Record the estimated bad debt expense of $$12,000.$

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$a$,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$

Assume that Simple Company had credit sales of $$258,000$ and cost of goods sold of $$158,000$ for the period. Simple uses the aging method and estimates that the appropriate ending balance in the Allowance for Doubtful Accounts is $$3,800.$ Before the end$-$of$-$period adjustment is made, the Allowance for Doubtful Accounts has a credit balance of $$330.$

Required:

What amount of Bad Debt Expense would the company record as an end$-$of$-$period adjustment?