Prepare journal entries for each transaction listed. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. During the period, bad debts are written off in the amount of $13,300. b. At the end of the period, bad debt expense is estimated to be $15,300.

The journal entries are as follows:

(i) (a) Under allowance for doubtful account method:

Allowance for doubtful accounts A/c Dr. $13,300

To accounts receivable $13,300

(To record the bad debts written off)

(b) Under direct write off method:

Bad debt expenses A/c Dr. $13,300

To accounts receivable $13,300

(To record the Bad debts written off)

(ii) Bad debts expenses A/c Dr. $15,300

To Allowance for doubtful accounts $15,300

(To record the bad debt expense)