The partial trial balance of Pharoah Paints at December 31, 2021, includes the following:

Debits Credits

Accounts Receivable $59,000

Allowance for Doubtful Accounts 880

Sales $99,880

Required:

Present the journal entries (in proper format) specified below. Each item should be considered independently.

A. If Pharoah Paints uses the aging method and estimates that $2,816 of receivables will be uncollectible, prepare the adjusting entry.

B. If Pharoah Paints estimates uncollectibles at 2.2% of accounts receivable and the allowance account had an $880 credit balance instead of an $880 debit balance, prepare the appropriate adjusting entry.

C. Assume that on December 31, 2021, the specific account of George Samson with a balance of $400 is deemed uncollectible. Record the write-off.

D. Assume that on May 4, 2022, George Samson pays the above balance in full. Record the appropriate entries.