1. What are the journal entries for the accounts written off and the recovery of accounts written off using the direct write-off method.

2. What are the journal entries for the accounts written off and the recovery of accounts written off using the allowance method.

3. Compute for the ending balance of Accounts Receivable.

4. Compute for the Allowance for Doubtful Accounts before adjustment.

Kara Company provided the following information pertaining to the company's accounts receivable January 1, Accounts Receivable 4,350,000 January 1, Allowance for doubtful accounts 120,000 Credit Sales for the year 5,000,000 Accounts Written off during the year 40,000 Accounts subsequently recovered 10,000 Total collections for the year 3,155,000