A$.$ On December $31,2009,$ Colonial Corporation had the following account balances related to credit sales and receivables prior to recording adjusting entries:

Accounts receivable

Allowance for doubtful accounts

$$25,000$

Sales revenue $(all$ credit sales$)200$

$,$$$00,000$

$($credit$)$

Required:

Present the necessary year$-$end adjusting entry related to uncollectible accounts for each of the following independent assumptions:

An aging of accounts receivable is completed. It is estimated that $$2,150$ of the receivables outstanding at year$-$end will be uncollectible.

$\backslash$table$[[$Accounts$,$Debit,Credit$],[,,],[,,]]$

It is estimated that $1\%$ of credit sales for the year will prove to be uncollectible.

$\backslash$table$[[$Accounts$,$Debit,Credit$],[,,],[,,],[,,]]$

Assume the same information presented in $1.$ above except that prior to adjustment, the Allowance for Doubtful Accounts had a debit balance of $$200$ rather than a credit balance of $$200.$ Explain how such a debit balance could come about in properly accounting for the allowance for bad debts.