Requirement $2.$ Post the transactions to the Accounts Receivable, Allowance for Bad Debts, and Bad Debts Expense T$-$accounts and determine the ending balance of each account.

Enter the beginning balances and the journal entries, and then compute the unadjusted balance for the Accounts Receivable account.

Accounts Receivable

Now enter the beginning balances and the journal entries, and then compute the unadjusted balance for the Allowance for Bad Debts account.

Allowance for Bad Debts

Next enter the journal entries and then compute the unadjusted balance for the Bad Debts Expense account.

Iransactions

a$.$ Sales revenue on account, $$291,700($ignore Cost of Goods Sold$).$

b$.$ Collections on account, $$224,000.$

c$.$ Write$-$offs of uncollectibles, $$6,400.$

d$.$ Bad debts expense of $$5,100$ was recorded.