Indicate the accounts affected and enter decreases to account categories with a minus sign. a. At the end of the period, bad debt expense is estimated to be $17,300. b. During the period, bad debts are written off in the amount of $7,100.

The journal entries are given;

Explanation:

a. Bad Debt Expense Dr.$17,300

Allowance for Doubtful Accounts Cr.$17,300

b. Allowance for Doubtful Accounts Dr.$7,100

Accounts Receivable Cr.$7,100

With Bad Debt Expense, the retained earnings will be decreased by ($17,300)

with direct written off, the accounts receivables will be reduced by ($7,100) in balance sheet.