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Fan-Tastic Sports Gear You have just been hired as the accountant for Fan-Tastic Sports Gear, a wholesaler of sporting goods and apparel. The previous accountant left abruptly, and an accou intern has been drafting the journal entries since January. You are examining the accounting records before finalizing the journal entries for the first quarter. Some of the accounts receivable transactions that you are reviewing follow PAGE 1 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF DEBIT CREDIT ASSETS LIABILITIES EQUI an. 17 Sales 9,600.00 Bad Debt Expense 9,600.00 17 Bad Debt Expense 9,600.00 Accounts Receivable-C's Sports 9,600.00 21 Cash 10,700.00 Bad Debt Expense 2,200.00 Accounts Receivable-Four Seasons Sportswear 12,900.00 Feb.15 Accounts Receivable-Healthy Running 3,000.00