Answer:
The journal entries are as follows:
(i) (a) Under allowance for doubtful account method:
Allowance for doubtful accounts A/c Dr. $13,300
To accounts receivable $13,300
(To record the bad debts written off)
(b) Under direct write off method:
Bad debt expenses A/c Dr. $13,300
To accounts receivable $13,300
(To record the Bad debts written off)
(ii) Bad debts expenses A/c Dr. $15,300
To Allowance for doubtful accounts $15,300
(To record the bad debt expense)
