Find the volume of a right circular cone that has a height of 15 ft and a base with

The journal entry to record bad debt expense should be:

December 31, 2019, bad debt expense

Dr Bad debt expense 9,000

    Cr Allowance for doubtful accounts 9,000

Net account receivables = $350,000 - $9,000 = $341,000

The allowance for doubtful accounts is a contra asset account that decreases the balance of accounts receivable (balance sheet). Bad debt expense is included in the income expenses and decreases total sales.