True Religion Brand Jeans uses premium denim to produces jeans. True Religion uses the allowance method to account for bad debts. The current year was the 1st year of operations for True Religion, so it had a $0 opening balance in its allowance for uncollectible accounts. During the current year, the True Religion provided a total of $290,000 of goods (mostly jeans) on account. During the current year, True Religion wrote off uncollectible accounts of $11,700. By the end of the current year, cash collections on accounts receivable totaled $245,700. True Religion estimates that 15% of the accounts receivable balance at 12/31 of the current year will prove uncollectible.

Required: 1. Please answer: what journal entry did True Religion record to write off uncollectible accounts during the current year? 2. What journal entry should True Relision record to recognize bad debt expense for the current year?