How would you journalize entries to record allowance for doubtful accounts using two different bases.

The ledger of Elburn company at the end of the current year shows accounts receivalbe $110,000, Sales $840,000 and salaes Revenue and allowances $28,000.

If Elburn uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Elburn determines that Copp's $1,400 balances is uncollectibel.

Direct write-off method:

Dr. Bad Debt Expense 1,400
Cr. AR 1,400

How did you get this answer? And could you show me in a brief journal entry?

There are two different ways to account for uncollectible accounts. The first way is the Percentage of Sales method and the Direct write-of method. Vanray's question was about the Direct Write-off method and the question stated that $1,400 was considered uncolletible. CaptainForest's journal entry is the proper way to record the uncollectible account for the Direct Write-off method.