The ending balance in the Allowance for Doubtful Accounts is a debit balance of $1,200. Credit sales were $700,000 for the year. The desired balance in desired Allowance for Doubtful Accounts was $8,500 based on aging of Accounts Receivable. The controller thinks 1.7% of credit sales are uncollectable. Make the journal entry for Bad Debt Expense using the percentage of credit sales method. Make the journal entry for Bad Debt Expense using the aging method