The year-end balance for the allowance for doubtful accounts will be based on the aging schedule shown.
Complete the table for the estimated amount of bad debt of each aging category.
Aging Category	Bad Debt %	Balance	Estimated Amount of Bad Debt
<20 days	2.00%	$200,000
20 - 30 days	5.00%	$100,000
31 - 60 days	10.00%	$50,000
61-90 days	15.00%	$10,000
90-120 days	20.00%	$5,000
120 + days	35.00%	$3,000
Prepare the journal entry to record bad debt expense at year-end (December 31, 2015), using the balance sheet method.
Prepare the journal entry to record the write-off of Customer A's account on March 31, 2016 of
Prepare the adjusting entries to record that Customer A returns and pays the account in full.
Prepare the journal transactions to reverse the write-off and record the payment.
Date	Description	DR	CR