The Bookkeeper for a Small Book Store Prepared an Unadjusted

The bookkeeper for a small book store prepared an unadjusted trial balance as shown below: $\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Accounts receivable } & \$ 120 & \\\hline \text { Notes receivable, trade } & 20 & \\\hline \text { Allowance for doubtful accounts } & & 2 \\\hline \text { Sale revenue } & & \$ 1,040 \\\hline \text { Returned sales } & 30 & \\\hline \text { Purchases } & 500 & \\\hline \text { Purchase returns and allowances } & & 20 \\\hline \text { Retained earnings } & & 1,570 \\\hline\end{array}$ Prepare the appropriate entries indicated below. Each item is independent.
(a) Record bad debt expense, assuming company experience indicates that 40 percent of sales are on account and 2 percent of net credit sales prove uncollectible.
(b) Record bad debt expense if an aging schedule indicates that $10 of the receivable at the end of this year will not be collected.
(c) Record bad debt expense if company policy requires the allowance for doubtful accounts be maintained at 5 percent of total trade receivables.
(d) In April, four accounts totalling $5 were in excess of 90 days old and were determined by the collection department to be uncollectible.
(e) In May of the year, one of the accounts written off in (d) was paid in full in the amount of $2.