Explanation:
1. Bad Debt Expense A/c Dr, $11,278
($9,820 + $1,458)
To Allowance for doubtful accounts $11,278
(Being bad debt expenses is recorded)
2. Bad debts A/c $1,283
To Allowance for Doubtful accounts $1,283
(Being uncollectible and wrote off is recorded)
3. Accounts Receivable A/c Dr, $1,283
To Allowance for Accounts receivable $1,283
(Being written off is recorded)
4. Cash A/c Dr, $1,283
To Accounts Receivable $1,283
(Being cash is recorded)
