How to make T-accounts and journal entries of these: 

1) We know that we will definitely receive accounts receivable of $24000.

2) We are creating a specific allowance of doubtful accounts receivable for Company A - $1200 

3) But we also create the general allowance of doubtful accounts receivable (4%) I am interested in how these two allowances are connected, do I include specific in the general one? And also if I know that I will definitely get one account receivable do I include it while calculating the general allowance of doubtful accounts?