Handel Company uses the allowance method for estimating uncollectible accounts. Prepare journal entries to record the following transactions: 
Definitions:
Cover Message
A brief message, often accompanying a document or package, that provides an introduction or summary of the contents.
Job Interview
A formal meeting in which an applicant is asked questions to determine their suitability for a specific job.
English Language
A West Germanic language that originated from the Anglo-Frisian dialects brought to Britain by Germanic invaders and/or settlers.
Hiring Manager
An employee responsible for overseeing the recruitment process for new staff, including interviewing and selection.
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