8) On December 31, 2020, Central Freight reported an allowance for uncollectible accounts of $15,300. During 2021, Central wrote off $17,000 in accounts receivable. Included in the write-off was Roskoff Corp.s account in the amount of $750. Roskoff subsequently paid this balance. At December 31, 2021, an analysis of the accounts receivable aging schedule indicated the need for an allowance for uncollectible accounts of $14,900 Required: Prepare all implied journal entries relative to bad debt expense and the allowance for uncollectible accounts. (6 points) (020 (000.1) 1502 18 19dor0 Po neod boae gnub doods 9) The Fitzgerald Company maintains a checking account at the Bank of the North. The bank provides a bank statement along with canceled checks on the last day of each month. The October 31, 2021, bank statement included the following information: Balance, October 1, 2021 $ 32,690 Deposits Checks processed Service charges 86,000 (75,200) (350) (1,600) NSF checks Monthly loan payment deducted directly by bank from account (includes $400 in interest) (3.400) S 38,140 Balance, October 31, 2021 The company's general ledger cash (checking) account had a balance of $42,544 at the end of October. Deposits outstanding totaled $4,224, and all checks written by the company were processed by the bank except for those totaling $5,620. In addition, a check for $500 for the purchase of office furniture was incorrectly recorded by the company as a $50 disbursement. The bank correctly processed the check during October. Required: 1. Prepare a bank reconciliation for the month of October. (5 points) 2. Prepare the necessary journal entries at the end of October to adjust the cash account. (4 points)