Prepare general journal entries for the following transactions of Norman Company, assuming they use the allowance method to account for uncollectible accounts. 
Definitions:
Observational Research
A research method involving the systematic observation and documentation of behaviors or phenomena as they occur in their natural settings.
Sentiment
The emotional tone or attitude expressed in a piece of text, speech, or other forms of communication.
Secondary Research
The process of collecting and analyzing existing data that was gathered by others, as opposed to conducting new or primary research.
Industry Databases
Specialized digital collections of information, data, and statistics relevant to a specific sector or industry, used for research and analysis.
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