Sold inventory with a list price of $22,000 to M Jagger on credit.

Accepted a sales return from M Jagger for half of the inventory purchased (i.e., list price of $11,000); And M Jagger paid for the remainder in cash.

sold inventory to H Gilmore for $100,000 on credit

H Gilmore paid half of the amount owed

H Gilmore went bankrupt so Kuechly wrote off the balance owed by H Gilmore as uncollectible (hint: Directly write-off this Account since no allowance has been made yet).

Sold Inventory to J Lennon for $30,000 on Credit

How would i do the adjusting entries for this given:

Kuechly uses the balance sheet method for estimating bad debts and estimates that 5 percent of outstanding A/R at year-end will be uncollectible.