At December 31, 2025, the trial balance of Cullumber Company contained the following amounts before adjustment.
Accounts Receivable
Allowance for Doubtful Accounts
Sales Revenue
Debit
Credit
$189,900
$ 1,410
865,500
(a) Prepare the adjusting entry at December 31, 2025, to record bad debt expense, assuming that the aging schedule indicates
that $10,650 of accounts receivable will be uncollectible.
(b) Repeat part (a), assuming that instead of a credit balance there is a $1,410 debit balance in Allowance for Doubtful Accounts.
(c) During the next month, January 2026, a $2,180 account receivable is written off as uncollectible. Prepare the journal entry to
record the write-off.
(d) Repeat part (c), assuming that Cullumber Company uses the direct write-off method instead of the allowance method in
accounting for uncollectible accounts receivable.
(List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If
no entry is required, select \"No Entry\" for the account titles and enter 0 for the amounts.)
No. Account Titles and Explanation
(a)
Debit
Credit
(b)
(c)
(d)
