Answer:
Entries are given below
Explanation:
DATA:
Opening Balance in the allowance for doubtful debt = $18,100
During 2020 Pharoah company wrote off accounts totaling 12,900
Entry                                                       DEBIT        CREDIT
Allowance for Doubtful Accounts	$11,800  
Accounts Receivable                                               $11,800
At December 31, 2020, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $23,700
Entry                                                       DEBIT        CREDIT
Bad debt expense                                $17,400
Allowance for doubtful debt                                    $17,400
             
Working 
Balance before adjustment = $18,100 - $11,800
Balance before adjustment = $6,300
After Aging schedule indication 
Adjustment  = $23,700 - 6,300 
Adjustment = $17,400