The Accounts Receivable account of Samson Company shows a debit balance of $52,000 at the end of the year. An aging analysis of the individual accounts indicates estimated uncollectible accounts to be $3,350.
Prepare the entry in journal form to record the uncollectible accounts expense under each of the following independent assumptions: (a) Allowance for Uncollectible Accounts has a credit balance of $400 before adjustment, and (b) Allowance for Uncollectible Accounts has a debit balance of $400 before adjustment. What is the balance of Allowance for Uncollectible Accounts after each of these adjustments?