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Question ; VE9-6 On December 31, 2017, Ling Co. estimated that 2% of its net sales of $450,000 will become uncollectible. The company recorded this amount as an addition to Allowance for Doubtful Accounts on May 11, 2018, Ling Co. determined that the Jeff Shoemaker account was uncollectible and wrote off $1,100/On June 12, 2018, Shoemaker paid the amount previously written off. Instructions Prepare the journal entries on December 31, 2017, May 11, 2018, and June 12, 2018. Answers; DEBT CREDIT $ 9000 $ 9000 1,100 ACCOUNT TITLE AND EXPLANATION DEC 31. BAD DEBTS EXPENSE (2% X $450,000) ALLOWANCE FOR DOUBTFUL ACCOUNTS (TO RECORD THE ESTIMATED ALLOWANCE FOR DOUBTFUL ACCOUNT) MAY 11. ALLOWANCE FOR DOUBTFUL ACCOUNTS ACCOUNTS RECEIVABLE ( TO WRITE-OFF UNCOLLECTABLES JUNE 12. ACCOUNTS RECEIVABLE ALLOWANCE FOR DOUBTFUL ACCOUNTS CASH ACCOUNTS RECEIVABLE (TO RECOVER UNCOLLECTABLES) 1,100 1,100 1,100 1,100 1,100