Sparkle Spa Corporation
	Transactions for 2015 and 2016
May 12, 2015	Provide service to customers on account	$80,000
August 19, 2015	Recieve cash from customers on account	$65,000
December 31, 2015	Estimated A/R that will not be received	20%
April 4, 2016	Provide service to customers on account	$73,000
June 22, 2016	Recieve cash from customers for services	$8,000
July 2, 2016	Finds out a customer who owed $2,000 now cannot pay his Account Recievable. So Sparkle Spa will write off this account	$2,000
October 19, 2016	Recieve cash from customers for services	$42,000
December31,2016	Estimated A/R that will not be received	20%

ACCOUNTS RECEIVABLE T-ACCOUNT

CASH T-ACCOUNT

ALLOWANCE FOR UNCOLLECTABLE ACCOUNTS T-ACCOUNT