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JL Picard Inc. has provided the following information relating to its sales for the past year, which ended December 31, 20x8. The company uses the balance sheet (accounts receivable) method of accounting for bad debt expense .

Estimated % of accounts receivable that will be uncollectable 5%

Jan. 1, 20x8 balance in the allowance for doubtful account $2,000 cr

Jan. 1, 20x8 balance in the accounts receivable account $40,000 dr

Credit sales (20x8) $650,000

Write offs of uncollectible accounts receivable (20x8) $6,200

Collections of previously written off amounts (20x8) $900

Cash received in payment of accounts receivable (20x8) $570,000

Required - Prepare all journal entries to record the activity for JL Picard for 20x8. Furthermore, prepare any journal entries required at December 31, 20x8 to record bad debt expense for the year.