The document provides instructions to complete three parts: A, B, and C. It asks the reader to estimate bad debts using a 5% estimate of total accounts receivable, instead of an aging method. It also provides two adjusting entries, one with the Allowance for Doubtful Accounts having a $13,400 credit balance, and another with a $2,400 debit balance. The reader is asked to enter the answers in separate tabs.