3 Alpha Corporation wase the allowance method to make advance provisions for uncollectible receivables. Journalize the cntrics to rocord thic following unitg the allowanoc mothod (2) In March of the following fisciel year the Stsol eved by Flate Company on account is writien off as uncollectible that amount is reoeived Now journalize the adjustments for (2) and (3) above assuming that the business had bee following the direct write-off procedure in accounting for uncollectible accounts