84 E9.3. Allowance for Uncollectible Accounts, Journal Entries, Write-Off. Kelly Klothing Designs started the current year with the following account balances related to its customer accounts: Accounts Receivable Beginning Balance 560,000 Allowance for Uncollectible Accounts 145,000 Beginning Balance Kelly reported credit sales of $1,211,800 for the current year. The company collected $56,000 on account and determined that a $35,000 account due from Cruze Company was uncollectible. Required Prepare the journal entries required for each of the following events: a. Credit sales for the current year. Ignore the effects on cost of goods sold and inventory. b. Cash collections for the year. c. The write-off of the Cruze Company account. d. The current year's provision for bad debts assuming that Kelly estimates bad debts at 15% of ending accounts receivable