The ledger of Oriole Company at the end of the current year shows Accounts Receivable $$120,000,$ Credit Sales $$858,000,$ and Sales Returns and Allowances $$24,000.$

Journalize the following independent situations.

If Oriole uses the direct write$-$off method to account for uncollectible accounts, journalize the entry at December $15,$ if Oriole determines that L$.$ Dole's $$2,500$ balance is uncollectible. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date

Account Titles and Explanation

Debit

Credit

Dec. $15$

eTextbook and Media

Assistance Used

List of Accounts

If Allowance for Doubtful Accounts has a credit balance of $$2,800$ in the trial balance, journalize the adjusting entry at December $31,$ assuming uncollectibles are expected to be $12\%$ of accounts receivable. $($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

$\backslash$table$[[$Date Account Titles and Explanation,Debit$],[$Dec$.31,$Credit$],[$eTextbook and Media,Assistance Used$],[$List of Accounts,$]]$

If Allowance for Doubtful Accounts has a debit balance of $$270$ in the trial balance, journalize the adjusting entry at December $31.$ assuming uncollectibles are expected to be $6\%$ of accounts receivable. $($Credit account titles are automatically indented when amount isentered$.$ Do not indent manually.$)$

Date

Account Titles and Explanation

Debit

Credit

Dec. $31$

$$