Assume the year end for Oblix Company is December 31. Selected transactions of fiscal year 2018 for Oblix Company are presented below. All accounts are in normal balance:

1. Beginning balance account receivable, $8,162; beginning balance allowance for doubtful accounts, $272.
2. Service revenue all on account, $75,906.
3. Collections on account, $74,628.
4. Write-offs of uncollectible accounts receivable, $200.
5. Recovered an account receivable that had been previously been written off, $100.
6. Aging schedule of accounts receivable at year-end:

Days Outstanding	Outstanding Amount	% Estimated to be Uncollectible
Within 60 days	$6,000	1%
Within 90 days	$2,000	4%
> 90 days	$1,240	10%

Required:

1. Prepare the journal entry to write off uncollectible account receivable in 2018.

1. Prepare the journal entry to record recovery of uncollectible accounts receivable in 2018.

1. Prepare the journal entry of 2018 bad debt expenses.

I'd like to know how to solve 3 questions.