On December $31,2021,$ Timberwolves Corporation had the following account balances related to credit sales and receivables prior to recording adjusting entries:

$\backslash$table$[[$Accounts receivable,$25,000],[$Allowance for doubtful accounts,$200],[$Sales revenue $($all credit sales$),400,000]]$ credit balance

REQUIRED:

Prepare the necessary journal entries for each of the following independent assumptions:

A An account was recognized as a bad debt in July. Amount is $$350$

B At December $31$ an aging of accounts receivable is completed.

It is estimated that $$2,150$ of the receivables outstanding at year$-$end will be uncollectible.

C Assume the same information presented in part B$.$ except that prior to adjustment, the allowance for doubtful accounts had a debit balance of $$200$ rather than a credit balance of $$200.$

D At December $31$ it is estimated that a provision for bad debts is required for $1\%$ of credit sales for the year.