Chou Company uses the aging approach to estimate bad debt expense. The balance of each account receivable is aged on the basis of three time periods as follows: (1) not yet due, $295,000, (2) up to 120 days past due, $55,000, and (3) more than 120 days past due, $18,000. Experience has shown that for each age group, the average loss rate on the amount of the receivables at year-end due to uncollectability is (1) 2.5 percent, (2) 11 percent, and (3) 30 percent, respectively. At December 31, 2015 (end of the current year), the Allowance for Doubtful Accounts balance is $100 (credit) before the end-of-period adjusting entry is made.Required:1.Prepare the appropriate bad debt expense adjusting journal entry for the year 2015. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)2.Show how the various accounts related to accounts receivable should be shown on the December 31, 2015, balance sheet. (Amounts to be deducted should be indicated by a minus sign.)

Case ScenarioKatarina is a first-generation Korean American. She claims to be an atheist raised by irreligious parents. She is still very close to her parents and has an older brother, Young, who has always been protective of her. She has a master's degree in education and is a teacher at an inner-city high school. She is a 26-year-old lesbian, though not currently in a relationship, in part because she does not know what might happen with her work if she were to come out. She is also concerned with the reaction of her family as she is the only daughter.Though Katarina loves teaching, she struggles to connect with some of the inner-city youth who have very different values from her own, especially those related to education. She is often frustrated by how much time she spends trying to motivate her students to pay attention and make even minimal effort on their assignments. She also confesses that she does not feel respected and wonders if it is because of her race as well as because she is soft-spoken and often shorter than her students. She admits that she would never be so disrespectful to any of her teachers and does not understand why youth in America do not value education more. Katarina has thought about quitting the job but is afraid that she will bring shame on her family if she just quits.Katarina has turned to you for help with these issues because she really does not know where else to go.Description of LASA:For this LASA, you will use the case scenario of Katarina and apply what you have learned in this course and your program so far. As her counselor, you will use your textbook, the articles assigned in the course, and additional research to write a 6- to 10-page paper in APA format, addressing the following areas:Identify at least two things you have in common with Katarina which will help to develop some rapport.Identify at least three potential differences between you and Katarina and describe how you will address those in your counseling with her.Analyze where you believe Katarina to be in her identity development on at least two different identity development models and how you will meet her where she is in her development. Identify what additional assessments you might use or how you might gather additional information to gain a clear understanding of her worldview.Outline how you will advocate for Katarina and assist her to advocate for herself.Evaluate whom you will need to include in your work with Katarina and how they will be included. Also, identify at least two community resources that you would recommend for Katarina.Finally, address any potential ethical concerns related to working with Katarina and what actions you might take to mitigate them.Your final product will be a 6- to 10-page (excluding title page and reference list) Microsoft Word document written in APA format. Utilize at least five scholarly sources.