At the end of 2013, Blackhorse Productions, Inc., used the aging of accounts receivable method to estimate that its Allowance for Doubtful Accounts should be $20,250. The account had an unadjusted credit balance of $11,000 at December 31, 2013. Can you please help in preparing a journal entry: The appropriate bad debt adjustment was recorded for the year 2013. On January 31, 2014, an account receivable for $1,100 from March 2013 was determined to be uncollectible and was written off. Solution a) Bad debts A\\c Dr.... 9250 To Allowance for Doubtful Accounts.....9250 ( Estimated Bad debts ) b) Allowance for doubtful Accounts Dr.....1100 To Accounts Receivable A\\c........... 1100 (Amount not receivable transferred to allowance a\\c) Bad debts A\\c Dr. 1100 To Allowance for Doubtful Accounts ... 1100 ( Amount Written Off) .