If a firm discovers that one of its accounts totaling $350 should be written off as uncollectible, if using an aging of receivables, the firm determines that the ending balance of the Allowance for Doubtful Accounts should be ($1,000).

I'm also given that these is already $828 in Allowance for Doubtful Accounts and $4000 in Accounts Receivables in the beginning balance.

How can I record this entry?

Thank you very much for your help!

Entry should be:
Dr Bad Debts Expense 522
Cr Allowance for Doubtful Accounts 522

Entry should be:
dr Bad Debts Expense 522
cr Allowance for Doubtful Accounts 522


Thank you very much! But how did you get the 522 amount?

Thanks again!

It would be best to visualize the computation using the T-account:

Allowance for Doubtful Accounts, beg 828
Less: Write-off of AR (350)
Less: Required ending balance of ADA (1000)

Required Adjustment to ADA 522