[The following information applies to the questions displayed below.] At year-end December 31, Chan Company estimates its bad debts as 0.90% of its annual credit sales of $821.000. Chan records its bad debts expense for that estimate. On the following February 1, Chan decides that the $411 account of P. Pa is uncollectible and writes it off as a bad debt. On June 5. Park unexpectedly pays the amount previously written off. repare Chan's journal entries to record the transactions of December 31, February 1, and June 5. Journal entry worksheet