The ledger of Bonita ASA at the end of the current year shows Accounts Receivable 146,700, Sales Revenue 843,200, and Sales Returns and Allowances 29,300. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(a)		If Bonita uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Bonita determines that T. Thums 2,300 balance is uncollectible.
(b)		If Allowance for Doubtful Accounts has a credit balance of 3,000 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be (1) 2% of net sales, and (2) 12% of accounts receivable.
(c)		If Allowance for Doubtful Accounts has a debit balance of 310 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be (1) 2% of net sales and (2) 7% of accounts receivable.

Date Account Titles and Explanation Debit Credit d et. Bad Debt Expense 2,300 Accounts Receivable 2,300 (b) (1) Dec. 31Bad Debt Expense 13,278 Allowance for Doubtful 13,278 (2) Dec. 31TBad Debt Expense 14,604 Allowance for Doubtful 14,604 (c) (1) Dec. 31 TBad Debt Expense 16,588 Allowance for Doubtful 16,588 (2) Dec. 31TBad Debt Expense 10,579 Allowance for Doubtful 10,579