The following summarizes the aging of accounts receivable for Johnston Supplies, Inc. as of July 31, 2019:

Number of Days Unpaid	Total Accounts Receivable			Historical % Uncollectible
Not yet due	$	126,500			2	%
1-30 days past due		89,200			12	%
31-60 days past due		53,600			18	%
Over 60 days past due		31,800			35	%

Required:

1. The unadjusted balance of the Allowance for Doubtful Accounts of Johnston Supplies, Inc. is a credit balance in the amount of $28,947 on July 31, 2019. Prepare the required adjusting entry to record Bad Debt Expense for the year.
2. Johnston Supplies, Inc. writes off $3,081 of uncollectible accounts on August 15, 2019. Prepare the required adjusting entry to record the write-off.
3. Use a T-account to determine the account balance in the Allowance for Doubtful Accounts on August 15, 2019.