At December $31$ of the current year, a company reported the following:

Total sales for the current year: $$5,350,000.$

Accounts receivable balance at Dec. $31,$ end of current year: $$850,000$

Allowance for Doubtful Accounts balance at Dec. $31$ : $$8,000$ debit

Prepare the necessary adjusting entries to record bad debts expense assuming this company's bad debts are estimated to equal:

$($a$)2\mathrm{.}5\%$ of credit sales.

$($b$)7\%$ of accounts receivable.

Prepare the necessary entry to write off J$.$ Mohr's $$1,250\frac{A}{R}$ balance.

Prepare the necessary entries to record the recovery of J$.$ Mohr's A$/$R balance when he pays the company at later date.

$\backslash$table$[[,$Accounts,Debit,Credit$],[$Part $1$a$],[$Part $1$b$],[$Part $2],[$Part $3],[,,,],[,,,]]$

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