The Accounts Receivable account of Samson Company shows a debit balance of $52,000 at the end of the year. An aging analysis of the individual accounts indicates estimated uncollectible accounts to be $3,350.
Prepare the entry to record the uncollectible accounts expense, under each of the following independent assumption:
(a) Allowance for Uncollectible Accounts has a credit balance of $400 before adjustment, and
(b) Allowance for Uncollectible Accounts has a debit balance of $400 before adjustment. What is the balance of Allowance for Uncollectible Accounts after each of these adjustments?