The Dumbledore Group disclosed the following analysis of its account receivable as at December 31, 2019.

Aged Account Receivable	Amount	% Probably Uncollectible
Not past due	$11,801	1%
Past due 1-30 days	851	5%
Past due 31-60 days	254	10%
Past due 61-90 days	108	20%
Past due 91-120 days	60	30%
More than 120 days	737	40%
Total amount	$13,811

1. At January 1, 2019, the allowance for doubtful accounts had a balance of $377. If adjusting entries relating to receivables and doubtful accounts are necessary, which journal entry should be recorded (round to the nearest dollar)?

1. Debit bad debt expense $520 and credit allowance for doubtful accounts $520
2. Debit bad debt expense $257 and credit allowance for doubtful accounts $257.
3. Debit bad debt expense $143 and credit allowance for doubtful accounts $143.
4. Debit bad debt expense $257, credit allowance for doubtful accounts $242 and credit accounts receivable $15.
5. No adjusting entries are required

2. Now, assume a total of $99 was written off as uncollectible during 2019. What was the journal entry?

1. Debit Allowance for doubtful accounts $84 and credit accounts receivable $84.
2. Debit Allowance for doubtful accounts $99 and credit accounts receivable $99.
3. Debit Allowance for doubtful accounts $129 and credit accounts receivable $99.
4. Debit Allowance for doubtful accounts $99 and credit accounts receivable $69.
5. No accounts receivables were written off

3. Assuming Dumbledore recovered $15 from customers whose accounts were written off in 2018, what was the journal entry?

1. Debit allowance for doubtful accounts $15, credit accounts receivable $15, debit cash $15 and credit allowance for doubtful accounts $15.
2. Debit accounts receivable $84, credit allowance for doubtful accounts $84, debit cash $84 and credit accounts receivable $84.
3. Debit accounts receivable $114, credit allowance for doubtful accounts $114, debit cash $114 and credit accounts receivable $114.
4. Debit accounts receivable $15, credit allowance for doubtful accounts $15, debit cash $15 and credit accounts receivable $15.
5. No accounts receivables were recovered.