The following information is available for Fess Company:

Credit sales during 20X1 $ 150,000
Allowance for credit losses at December 31, 20X0 1,450
Accounts receivable deemed worthless and written off during 20X1 1,800
During 20X1, Fess estimated that its credit loss expense should be 1% of all credit sales.

As a result of a review and aging of accounts receivable in early January 20X2, it has been determined that an allowance for credit losses of $1,600 is needed at December 31, 20X1.

Required:

1. What is the total amount that Fess should record as credit loss expense for the year ended December 31, 20X1?
2. Show the journal entries affecting the Allowance for credit losses that Fess made during 20X1.
a. Record the entry for the 1% of credit loss expense.
b. Record the entry to write-off accounts deemed uncollectible.
c. Record the entry to adjust the allowance account to the appropriate year end balance.