Healthy Lawn Maintenance deems uncollectible any customer account not paid after six months. This means that every accounting period, Healthy Lawn Maintenance ascertains which accounts remained uncollected for six months, and treats these customer accounts as uncollectible by writing them off. If, during 2013, Healthy Lawn Maintenance identified accounts of specific customers totaling $20,000

with unpaid balances for six months and wrote them off, the journal entry would be as follows:
a. Bad Debt Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000
Accounts Receivable—gross . . . . . . . . . . . . . . . . . . . . . . . . 20,000
b. Bad Debt Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20,000
Accounts Receivable—specific accounts . . . . . . . . . . . . . . . . 20,000
c. Allowance for Uncollectibles . . . .. . .. . .. . .. . .. . .. . .. . .. . .. 20,000
Accounts Receivable—specific accounts . . . . . . . . . . . . . . . . 20,000
d. Allowance for Uncollectibles . . . . . . . . . . . . . . . . . . . . . . . . 20,000
Accounts Receivable—gross . . . . . . . . . . . . . . . . . . . . . . . . . 20,000
e. Allowance for Uncollectibles . . . . . . . . . . . . . . . . . . . . . . . . .20,000
Bad Debt Expenses . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000

C