Assuming that the books have not been closed for 2025, make the necessary correcting entries.

Presented below is information related to the Accounts Receivable accounts of Blue Inc. during the current year 2025. 1. An aging schedule of the accounts receivable as of December 31,2025 , is as follows. The $3,200 write-off of receivables is related to the 91 -to-120 day category 2. The Accounts Receivable control account has a debit balance of $369,700 on December 31,2025. 3. Two entries were made in the Bad Debt Expense account during the year: (1) a debit on December 31 for the amount credited to Allowance for Doubtful Accounts, and (2) a credit for $3,200 on November 3, 2025, and a debit to Allowance for Doubtful Accounts because of a bankruptcy. 4. Allowance for Doubtful Accounts is as follows for 2025. 5. A credit balance exists in Accounts Receivable (60-90 days) of $5,100, which represents an advance on a sales contract. Presented below is information related to the Accounts Receivable accounts of Blue Inc. during the current year 2025. 1. An aging schedule of the accounts receivable as of December 31,2025 , is as follows. The $3,200 write-off of receivables is related to the 91 -to-120 day category 2. The Accounts Receivable control account has a debit balance of $369,700 on December 31,2025. 3. Two entries were made in the Bad Debt Expense account during the year: (1) a debit on December 31 for the amount credited to Allowance for Doubtful Accounts, and (2) a credit for $3,200 on November 3, 2025, and a debit to Allowance for Doubtful Accounts because of a bankruptcy. 4. Allowance for Doubtful Accounts is as follows for 2025. 5. A credit balance exists in Accounts Receivable (60-90 days) of $5,100, which represents an advance on a sales contract