EX 9-12 Entry for uncollectible accounts

Using the data in Exercise 9-11, assume that the allowance for doubtful accounts for Performance Bike Co. had a debit balance of $28,400 as of December 31. 

Journalize the adjusting entry for uncollectible accounts as of December 31.


Answer:
Dec. 31 Bad Debt Expense400,900
Allowance for Doubtful Accounts400,900
Uncollectible accounts estimate

($372,500 + $28,400).