1. $4000 of the receivable, amounting to $ 10,000, whose collection has become suspicious, is guaranteed. Provision has been set aside for the part of the receivable that is out of guarantee. Later on, it is concluded that $ 4000 of the receivable can be collected at the end of the legal process followed for this receivable provisioned in the relevant period. According to this,

a- Show the journal entries for setting a provision about the doubtful trade receivables at the end of the period,

b- Show the journal entries of the part that can be collected at the end of the legal process.

** When answering this question, you should definitely consider that a guarantee has been reserved for a part of the receivable.