The ledger of the Tortillo company at the end of the current year shows Accounts Receivable of $110,000 and Sales of $700,000.

Journalize the adjusting entry for end of the period for each of the following independent scenarios:

a) If Allowance for Doubtful Accounts has a debit balance of $2,000 in the trial balance and bad debts are expected to be 6% of accounts receivable.

b) If Allowance for Doubtful Accounts has a credit balance of $2,200 in the trial balance and bad debts are expected to be 6% of accounts receivable.

c) If Allowance for Doubtful Accounts has a credit balance of $3,200 in the trial balance and bad debts are expected to be 1% of sales.

d) If Allowance for Doubtful Accounts has a debit balance of $2,400 in the trial balance and bad debts are expected to be 1% of sales.