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\begin{tabular}{|c|c|c|} \hline & DR & CR \\ \hline \multicolumn{3}{|l|}{ Recovered Account: } \\ \hline Accounts Receivable & 2,000 & \\ \hline (3) Allowance For Doubtful Accounts & & 2,000 \\ \hline Cash & 2,000 & \\ \hline Accounts Receivable & & 2,000 \\ \hline \multicolumn{3}{|l|}{ Estimated Bad Debt: } \\ \hline Bad Debt Expense & 2,500 & \\ \hline (4) Allowance For Doubtful Accounts & & 2,500 \\ \hline \multicolumn{3}{|l|}{ Write off: } \\ \hline (5) Allowance For Doubtful Accounts & 7,500 & \\ \hline Accounts Receivable & & 7,500 \\ \hline PassAccountingClass.com & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline & DR & CR \\ \hline \multicolumn{3}{|l|}{ Recovered Account: } \\ \hline Accounts Receivable & 2,000 & \\ \hline (3) Allowance For Doubtful Accounts & & 2,000 \\ \hline Cash & 2,000 & \\ \hline Accounts Receivable & & 2,000 \\ \hline \multicolumn{3}{|l|}{ Estimated Bad Debt: } \\ \hline Bad Debt Expense & 2,500 & \\ \hline (4) Allowance For Doubtful Accounts & & 2,500 \\ \hline \multicolumn{3}{|l|}{ Write off: } \\ \hline (5) Allowance For Doubtful Accounts & 7,500 & \\ \hline Accounts Receivable & & 7,500 \\ \hline PassAccountingClass.com & & \\ \hline \end{tabular}
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