Answer:
Debit Bad Debts Expense $44,000; Credit Allowance for Doubtful Accounts $44,000.
Step-by-step explanation:
Bad debt Expenses = Sales * Uncollectible rate
= $2,200,000*2.0%
= $44,000
Date Account Titles and Explanation Debit Credit
Bad debt expenses $44,000
Allowances for doubtful accounts $44,000
(To record bad debt expenses)