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 or 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)