Yuen Co. of Windsor has requested that you prepare journal entries from the following (this company uses the Allowance for Doubtful Accounts method based on the income statement approach).

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2012 Dec. 2013 Jan. Mar. July Aug. 31 Recorded Bad Debts Expense of $13,000. 7Wrote off Gene Smore's account of $800 as uncollectible. 5 Wrote off Paul Jane's account of $600 as uncollectible. 9 Recovered $300 from Paul Jane. 19 Wrote off Bob Seager's account of $1,300 as uncollectible. 23 Wrote off Jill Neuman's account of $750 as uncollectible. Recovered $400 from Bob Seager. Nov. 19