Alpha Corporation uses the allowance method to make advance provisions for uncollectible

receivables.

Journalize the entries to record the following using the allowance method:

$(1)$ Record the adjusting entry on December $31,$ the end of the fiscal year, to provide for

doubtful accounts. The accounts receivable account has a balance of $$800,000,$ and

the contra asset account before adjustment has a debit balance of $$600.$ Analysis of

the receivables indicates doubtful accounts of $$20,000.$

$(2)$ In March of the following fiscal year, the $$550$ owed by Flake Company on account

is written off as uncollectible.

$(3)$ Eight months later, $$200$ of the Flake Company account is reinstated and payment of

that amount is received.Now journalize the adjustments for $(2)$ and $(3)$ above assuming that the business had been following the direct write$-$off procedure in accounting for uncollectible accounts.

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