D. Instructions: In recording the selected transactions and adjustments, indicate the titles of the general
ledger accounts to be debited and credited by inserting in the appropriate column the letters that
correspond to the account titles listed.
A. Accounts Receivable					G. Interest Receivable
B. Allowance for Doubtful Accounts					H. Misc. Administrative Expense
C. Cash					I. Notes Payable
D. Interest Expense					J. Notes Receivable
E. Interest Revenue					K. Uncollectible Accounts Expense (Bad Debts Expense)
F. Interest Payable
TRANSACTIONS								Debit	Credit
1-2. Recorded the provision for estimated uncollectible accounts
at the end of the fiscal period, using the percent of sales method							1.
3-4. Wrote off the account of the bankrupt debtor (included in provision made
in Question 1-2)							3.
5-8. Recovered the bad debt written off in Question 3-4							5.
							7.
9-10. Replaced a customer's account receivalbe with a note receivable							9.