Journalize the transactions under the allowance method, assuming that the allowance account had a beginning credit balance of $36,000 on January 1 and the company uses the analysis of receivables method. Rustic Tables Company prepared the following aging schedule for its accounts receivable:

Aging Class (Number of Days Past Due)	Receivables Balance on December 31				Estimated Percent of Uncollectible Accounts
0-30 days	$320,000				1%
31-60 days	110,000				3
61-90 days	24,000				10
91-120 days	18,000				33
More than 120 days	43,000				75
Total receivables	$515,000

June 8	Accounts Payable-Kathy QuantelAccounts Receivable-Kathy QuantelAllowance for Doubtful AccountsNo EntryNotes ReceivableAllowance for Doubtful Accounts	Allowance for Doubtful Accounts	Allowance for Doubtful Accounts
	Accounts Payable-Kathy QuantelAccounts Receivable-Kathy QuantelAllowance for Doubtful AccountsNo EntryNotes ReceivableAccounts Receivable-Kathy Quantel	Accounts Receivable-Kathy Quantel	Accounts Receivable-Kathy Quantel
Aug. 14	Accounts Payable-Rosalie OakesAccounts Receivable-Rosalie OakesBad Debt ExpenseCashNo EntryCash	Cash	Cash
	Accounts Payable-Rosalie OakesAccounts Receivable-Rosalie OakesAllowance for Doubtful AccountsBad Debt ExpenseNo EntryAllowance for Doubtful Accounts	Allowance for Doubtful Accounts	Allowance for Doubtful Accounts
	Accounts Payable-Rosalie OakesAccounts Receivable-Rosalie OakesAllowance for Doubtful AccountsCashNo EntryAccounts Receivable-Rosalie Oakes	Accounts Receivable-Rosalie Oakes	Accounts Receivable-Rosalie Oakes
Oct. 16-reinstate	Accounts Payable-Kathy QuantelAccounts Receivable-Kathy QuantelAllowance for Doubtful AccountsNo EntryNotes ReceivableAccounts Receivable-Kathy Quantel	Accounts Receivable-Kathy Quantel	Accounts Receivable-Kathy Quantel
	Accounts Payable-Kathy QuantelAccounts Receivable-Kathy QuantelAllowance for Doubtful AccountsNo EntryNotes ReceivableAllowance for Doubtful Accounts	Allowance for Doubtful Accounts	Allowance for Doubtful Accounts
Oct. 16-collection	Accounts Payable-Kathy QuantelAccounts Receivable-Kathy QuantelBad Debt ExpenseCashNo EntryCash	Cash	Cash
	Accounts Payable-Kathy QuantelAccounts Receivable-Kathy QuantelBad Debt ExpenseCashNo EntryAccounts Receivable-Kathy Quantel	Accounts Receivable-Kathy Quantel	Accounts Receivable-Kathy Quantel
Dec. 31-write-off	Accounts ReceivableAllowance for Doubtful AccountsCashNo EntryNotes ReceivableAllowance for Doubtful Accounts	Allowance for Doubtful Accounts	Allowance for Doubtful Accounts
	Accounts Payable-Wade DolanAccounts Receivable-Wade DolanAllowance for Doubtful AccountsBad Debt ExpenseNo EntryAccounts Receivable-Wade Dolan	Accounts Receivable-Wade Dolan	Accounts Receivable-Wade Dolan
	Accounts Payable-Greg GagneAccounts Receivable-Greg GagneAllowance for Doubtful AccountsNo EntrySalesAccounts Receivable-Greg Gagne	Accounts Receivable-Greg Gagne	Accounts Receivable-Greg Gagne
	Accounts Payable-Amber KiskoAccounts Receivable-Amber KiskoAllowance for Doubtful AccountsCashNo EntryAccounts Receivable-Amber Kisko	Accounts Receivable-Amber Kisko	Accounts Receivable-Amber Kisko
	Accounts Payable-Shannon PooleAccounts Receivable-Shannon PooleAllowance for Doubtful AccountsBad Debt ExpenseNo EntryAccounts Receivable-Shannon Poole	Accounts Receivable-Shannon Poole	Accounts Receivable-Shannon Poole
	Accounts Payable-Niki SpenceAccounts Receivable-Niki SpenceAllowance for Doubtful AccountsCashNo EntryAccounts Receivable-Niki Spence	Accounts Receivable-Niki Spence	Accounts Receivable-Niki Spence
Dec. 31-adjusting	Accounts PayableAccounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseNo Entry	- Select -	- Select -
	Accounts PayableAccounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseNo Entry	- Select -	- Select -