Blackhorse productions, inc., used the aging of accounts receivable method to estimate that its allowance for doubtful accounts should be $19,750. the account had an unadjusted credit balance of $10,000 at that time. required: prepare journal entries for each of the following. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.) the appropriate bad debt adjustment was recorded. later, an account receivable for $1,000 was determined to be uncollectible and was written off.