A company reported the following items for year 1: Accounts receivable balance Jan 1: $80,000, Allowance for uncollectible accounts balance Jan 1: $12,000, Total Credit Sales during Year 1: $400,000, Total Cash Collections on accounts receivable during Year 1: $360,000, Accounts Written Off during Year 1: $15,000. The account balances shown above are normal balances. Experience indicates that 4% of the gross accounts receivable balance at the end of each year ultimately will be uncollectible. During Year 2, an account valued at $12,000 was written off. Later in the year, the customer showed up and paid full amount. Record the journal entries for a) the adjusting entry at the end of year 1, B) the write off in year 2, and C) the later recovery in year 2?