b$.$ Journalize the transactions under the allowance method, assuming that the allowance account had a beginning the company uses the analysis of receivables method. Rustic Tables Company prepared the following aging schedule for its accounts receivable:

$\backslash$table$[[\backslash$table$[[$Aging Class $($Number$],[$of Days Past Due$)]],\backslash$table$[[$Receivables Balance$],[$on December $31]],\backslash$table$[[$Estimated Percent of$],[$Uncollectible Accounts$]]],[0-30$ days,$$311,000,1\%$

Total receivables

$$498,000$

June $8$

Accounts Receivable$-$Kathy Quantel

Aug. $14$

Allowance for Doubtful Accounts

Accounts Receivable$-$Rosalie Oakes

Oct. $16$

Accounts Receivable$-$Kathy Quiantel

Allowance for Doubtful Accounts

Oct. $16$

Accounts Receivable$-$Kathy Quantel

Dec. $31$ Allowance for Doubtful Accounts

Accounts Receivable$-$Wade Dolan

Accounts Receivable$-$Greg Gagne

Accounts Receivable$-$Amber Kisko

Accounts Receivable$-$Shannon Poole

Accounts Receivable$-$Niki Spence

Dec. $31$

Bad Debt Expense

Allowance for Doubtful Accounts

$6,480$

$10,820$

$1,880$

$1,170$

$4,470$

$2,590$

$$

$x$

$$