At the end of 2017, Blackberry Hill Productions, Inc. used the aging of accounts receivable method to estimate that its Allowance for Doubtful Accounts should be $19,750. The account had an unadjusted credit balance of $10,000 at December 31, 2017. 

Required: 

Prepare journal entries for each transaction. 

1. The appropriate bad debt adjustment was recorded for the year 2017. 

2. On January 31, 2018, an account receivable for $1,000 from March 2017 was determined to be uncollectable and was written off.