The following journal entries would be used in one of the two methods of accounting for uncollectible receivables. Identify each.
(a) 
(b) 
Definitions:
Training Costs
Training costs refer to the expenses associated with developing and delivering training programs to improve employee skills, knowledge, and performance.
Skill-based Pay
A compensation system where employees are paid based on the skills and knowledge they possess, rather than their job title or position.
Training Costs
Expenses incurred by an organization for the development and education of its employees, including workshops, courses, and other educational activities.
Skill-based Pay
A compensation system that rewards employees for their skills and knowledge, rather than their job title or position.
Q1: Journalize the following transactions for Riley
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