The balance of Allowance for Doubtful Accounts before adjustment at the end of the period is $400 debit. Based on an analysis of Accounts Receivable, it was estimated that $9,000 would become uncollectible.
Determine the following:
a) The uncollectible accounts expense for the year.
b) The adjusting entry to be made of December 31.
c) The balance in Allowance for Doubtful Accounts after adjustment.