Reconstructing events from journal entries. Give the likely transaction or event that would result in making each of the independent journal entries that follow.
(a) Bad Debt Expense ................. 2,300
Allowance for uncollectible accounts ........ 2,300

(b) Allowance for Uncollectible Accounts ........... 450
Accounts receivable ................. 450

(c) Allowance for Uncollectible Accounts ........... 200
Bad Debt Expense .................. 200

Shareholders Equity Assets Liabilities (Class.) IncSt RE -2,300 -2,300