ABC Company completed following transactions during this year: Jan. 6 Wrote off the account of Bin Co. the amount of $385. Apr. 13 Received $185 from Bin Co, which was written off in Jan. 6. July 14 Received 10 percent of the $1,830 balance owed by Cozt Co., a charge customer, from the referee in the bankruptcy proceedings. Wrote off the remainder as uncollectible. Dec. 30 Journalized a compound entry to write off the following accounts as uncollectible: Dean, $105.00: Edward, $505.00; Floran, $2,579.85. 31 On the basis of an aged analysis of Accounts Receivable, which amounted to $182,527, it was estimated that $4,350 will be uncollectible. Made the adjusting entry. 31 Closed the Bad Debts Expense account. * The credit balance of Allowances for Doubtful Accounts is given for January 1 of this year, $4,252. Instructions (1) Record the transactions and the adjusting and closing entries described above in the general journal. (2) Post to the ledger accounts of Allowances for Doubtful Accounts, Income Summary, Bad Debts Expense