The following transactions occurred for Salamon Co. in 2021. The beginning balance of Accounts Receivable is $250,000 and Allowance for Doubtful Accounts (ADA) has a credit balance of $4,000

1. Salamon recorded sales on account of $750,000.
2. Salamon recorded cash sales of $275,000.
3. Salamon Co. wrote off $25,000 of accounts receivable from Gena Co. that became uncollectible. Salamon Co. uses the allowance method.
4. Salamon collected $620,000 of accounts receivable due.
5. Salamon wrote off $3,000 of receivables from Haar that became uncollectible.
6. Gena repaid Salamon half the amount that had been written off. (2 entries required)

1. Prepare journal entries for all the above transactions
2. Post the above entries to the T accounts for A/R and ADA and calculate the ending balance of each account.
3. Based on the above transactions, if Salamon wants an adjusted ending balance in ADA of $13,000, prepare the necessary year end adjustment.