On Deconbe $31,2021,$ wherits Allowance for Doubtful Accounts had a debit balance of S$1,500$ kngli rd$,$ inc extimates thyt Ex of its accounts receivable balance of S$13,000$ will become uncollectible and records the nacessary adjutimen to Allowince for Doubtil $2022,$ Jard paid the amount previously writien of

Diste

Account Trites and Explanation

Debit

Credii

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$$

$$

$$

$$

$$

$$

$$

$$

$$

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$($To reverse wite$-$olf$)$

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$($Ta texord collectian of witite aff$)$