The following summarizes the aging of accounts receivable for Johnston Supplies, Inc. as of July 31, 2016:

Number of Days Unpaid	Total Accounts Receivable	Historical % Uncollectible
Not yet due	$127,700	2%
1-30 days past due	$90,400	12%
31-60 days past due	$54,800	18%
Over 60 days past due	$33,000	37%

Required:
a.	The unadjusted balance of the Allowance for Doubtful Accounts of Johnston Supplies, Inc. is a credit balance in the amount of $29,307 on July 31, 2016. Prepare the required adjusting entry to record Bad Debt Expense for the year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

b.	Johnston Supplies, Inc. writes off $3,201 of uncollectible accounts on August 15, 2016. Prepare the required adjusting entry to record the write-off. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

c.	Use a T-account to determine the account balance in the Allowance for Doubtful Accounts on August 15, 2016.

rev: 11_04_2015_QC_CS-31712