The Calvada Company makes all of its sales on account. For 2021, Calvada reported beginning balances in Accounts Receivable and Allowance for Uncollectible Accounts of $222,000 and $15,000, respectively. Calvada wrote off an account for $14,000 on April 1, 2021, and another account for $11,000 on October 31, 2021, as uncollectible. The ending balance in Accounts Receivable for the year was $249,000. Net sales for 2021 totaled $2,200,000.

Required:

A. Prepare the entry to write off the account on April 1, 2021.

B. Prepare the entry to write off the account on October 31, 2021.

C. Prepare the entry to record the uncollectible accounts expense for 2021 if Calvada estimates the expense as 3% of sales.

D. Prepare the entry to record the uncollectible accounts expense for 2021 if Calvada estimates that 4% of outstanding gross receivables at the end of 2021 will not be collected, instead of the 3% of sales mentioned in Part C above.