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At the completion of the current fiscal year ending December 31, the balance of Accounts Receivable for CertaPro Painters was $22,300. Credit sales for the year were $515,000. Make the necessary adjusting entry in general journal form under each of the following assumptions. If an amount box does not require an entry, leave it blank. Enter transactions in chronological order. 1. Allowance for Bad Debts has a credit balance of $870. a. The percentage of sales method is used and bad debt expense is estimated to be 1.0% of credit sales. b. The percentage of receivables method is used and an analysis of the accounts produces an estimate of $1,580 in uncollectible accounts.
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