做I/S同F/P既簡單問題 求

It is easier to present in T-accounts to show you why debit allowance for
doubtful debts $350 and credit bad debt $350(NOT $450). However,
it is difficult to draw T-accounts in here. It is better to draw T-accounts
in Microsoft Word or Excel which attached in email to you. So
would you mind giving me your email address?

Anyway, I will try my best to explain in the following step by step:
(1) brought down the trade receivable balance of $9,800 in the debit side
of the trial balance

(2) brought down the allowance for doubtful debt balance of $800
in the credit side of the trial balance

(3) brought down the bad debt balance of $200 in the debit side
of the trial balance

(4) The bad debt of $800 has to be written off by debiting
bad debt $800 and crediting trade receivable $800

(5) The allowance for doubtful debt of $450 is "NOT" double entry.
This amount of $450 is only year end amount which would appear
in the debit side of account only and brought forward to the next year.
Then, the difference between the credit side amount($800)
and the debit side amount($450) is "$350"($800 - $450).The amount
of bad debt$350 is over-estimated which has to be deducted by
debiting allowance for doubtful debt $350 and crediting bad debt
expenses $350

***Note: If the file of T-accounts is sent by email, it is more easier
to understand.