Accounts receivable transactions are provided below for J Carla Vista Co. Dec. 31, 2023 Mar. 5, 2024 June 6, 2024 The company estimated that 3% of its accounts receivable would become uncollectible. The balances in the Accounts Receivable account and Allowance for Doubtful Accounts were $609,000 and $2,100 (debit). respectively. The company determined that R. Mirza's $3,200 account and D. Wight's $6,900 account were uncollectible. The company's accounts receivable were $647,500 before the accounts were written off. Wight paid the amount that had been written off on March 5. The company's accounts receivable were $598,900 prior to recording the cash receipt for Wight.

2023 Bad Debt Expense 58800 Allowance for Doubtful Accounts Allowance for Doubtful Accounts 3200 Accounts Receivable (To record write off of accounts receivable of R. Mirza.) 324 (To record write off of accounts receivable of D. Wight.) (To reverse write off.) (Collection of account that was previously written off.)