accounts. A IR A llowane 7f0 Bod delst exf . On December 31, 2017, Central Freight reported an alowance for uncollectible accounts of $15.300. During 2018, 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, 2018, an analysis of the accounts receivable aging schedule indicated the need for an allowance for uncollectible accounts of $14,900. Required: Prepare all im accounts. plied journal entries relative to bad debt expense and the allowance for uncollectible sheet: note. The ober 31, ayable on