Spring Garden Flowers had the following balances at December $31,2016,$ before the year$-$end adjustments:

$($Click the icon to view the balances and accounts receivable aging schedule.$)$

Requirements

Journalize Spring's entry to record bad debts expense for $2016$ using the aging$-$of$-$receivables method.

Prepare a T$-$account to compute the ending balance of Allowance for Bad Debts.

Requirement $1.$ Journalize Spring's entry to record bad debts expense for $2016$ using the aging$-$of$-$receivables method. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

Data table

Accounts Receivable

Allowance for Bad Debts

$78,000$

$1,381$

The aging of accounts receivable yields the following data:

Age of Accounts Receivable

$\backslash$table$[[,0-60$ Days,Over $60$ Days,Total Receivables$],[$Accounts Receivable,$$75,000,$$$3,000,$$$78,000$

Spring Garden Flowers had the following balances at December $31,2016,$ before the year$-$end adjustments:

$($Click the icon to view the balances and accounts receivable aging schedule.$)$

Requirements

Journalize Spring's entry to record bad debts expense for $2016$ using the aging$-$of$-$receivables method.

Prepare a T$-$account to compute the ending balance of Allowance for Bad Debts.

Requirement $1.$ Journalize Spring's entry to record bad debts expense for $2016$ using the aging$-$of$-$receivables method. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

$\backslash$table$[[,$Date,Accounts,Debit,Credit,,,,$],[$Dec$.,31||,3x,,,$Data table,,$4,],[,3,,,,,,,],[,,,,,$Accounts Receiv,,Allowance fo$,$lad Debts$],[,,,,,78,000,,,381],[,,,,,$The aging of accounts receivable,s the followin,,$],[,,,,,,,$of Accounts Rec,able$],[,,,,,,0-60$ Days,Over $60$ Days,Total Receivables$],[,,,,,$Accounts Receivable,$$75,000,$$$3,000,$$$78,000$