Prepare general journal entries to record the following transactions for the harris
company. (the company uses the balance sheet approach for recording bad
debts expense.)
2010
dec. 31 recorded bad debts expense, $800
2011
jan. 3 wrote off jal’s account as uncollectible, $60
mar. 4 wrote off hall’s account as uncollectible, $75
jul. 5 recovered $45 from hall
aug. 19 wrote off m. wilson’s account as uncollectible, $100
nov. 7 recovered $25 from jal

31/12/2013 bad debts expense  800$

                                      Provision for bad debt expense    800$

                       Provision for bad debt    60$

                                                                Debter   60$

                        Provision for bad debt   75$

                                                          Debter   75$

                        Provision for bad debt  45$

                                                           Bad debt recovery income 45$

                        Provision for bad debt   100$

                                                        Debter  100$

                                Provision for bad debt  25$

                                                                Bad debt recovery income  25$

the first one $24,630

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