The Account Receivable balance and Allowance for Bad Debts for Johnson Company at December 31, 2018, was $20,200 and $1,900 (credit balance). During 2019, Johnson completed the following transactions: 1. Sales revenue on account, $325,600 (ignore cost of goods sold) 2. Collections on account, $276,890 3. Write-offs of uncollectibles, $7,800 4. Bad debts expense of $6,200 was recorded. Requirements Journalize Johnson's transactions for 2019 sues the allowance method. Date Accounts and Explanation Debit Credit 2019 1. 2. 1. 3. 4. Bad Debts Expense 6,200 Allowance for Bad Debts 6,200