The following transactions were completed by Daws Company during the current fiscal year ended December 31: Jan. 29 Received 45% of the $18,700 balance owed by Kovar Co., a bankrupt business, and wrote off the remainder as uncollectible. Apr. 18 Reinstated the account of Spencer Clark, which had been written off in the preceding year as uncollectible. Journalized the receipt of $7,270 cash in full payment of Clarks account. Aug. 9 Wrote off the $6,360 balance owed by Iron Horse Co., which has no assets. Nov. 7 Reinstated the account of Vinyl Co., which had been written off in the preceding year as uncollectible. Journalized the receipt of $3,975 cash in full payment of the account. Dec. 31 Wrote off the following accounts as uncollectible (one entry): Beth Connelly Inc., $7,265; DeVine Co., $5,595; Moser Distributors, $9,305; Oceanic Optics, $1,150. Dec. 31 Based on an analysis of the $1,759,500 of accounts receivable, it was estimated that $35,190 will be uncollectible. I just need help with the T accounts chart I started but I am stuck in one question. Dec 31 Unadjusted Balance

Allowance for Doubtful Accounts

Jan. 29	10,285	Jan. 1 Balance	25,685
Aug. 9	6,360	Apr. 18	7,270
Dec. 31	23,315	Nov. 7	3,975
		Dec. 31 Adjusting Entry	38,220
Dec. 31 Unadjusted Balance	x	Dec. 31 Adj. Balance	35,190

Bad Debt Expense

Dec. 31 Adjusting Entry

38220