The Tanner Company provided the following information for 2015, after year-end adjustments.

• Allowance for doubtful accounts was $11,000 at the beginning of the year, and $30,000 at the end of the year.
• Accounts receivable (gross) were $80,000 at the beginning of the year, and $420,000 at the end of the year.
• Accounts written off as uncollectible during the year were $10,000.
• Sales totaled $2,700,000. Half of the sales were in cash; half were on credit. Like all temporary income statement accounts, the beginning balance was $0.
• Sales discounts were $100,000 and applied equally to cash and credit sales.

(a) How much was Tanner's net sales revenue for the year?

(b) Complete the T-accounts for Sales Revenue, Allowance for Doubtful Accounts and Accounts Receivable (gross) for the year. Dont forget to fill in the parentheses and use + and to indicate the side of the T that represents increases and decreases. Label what is increasing and decreasing in each T-account. For example, net credit sales of $1,300,000 will increase the accounts receivable T-account.

(c) What is the journal entry to estimate bad debts?

(d) What is the journal entry to write off uncollectible accounts?