At December 31,2019, the end of the annual reporting period, the accounts of Huron company showed the following:

1) Sales revenue for 2019, $2,950,000 of which one-quarter was on credit.

2) Allowance for doubtful accounts, balance January 1, 2019 is $22,700 credit.

3) Account receivable, December 31, 2019 (prior to any write-offs of uncollectible accounts during 2019, $383,400.

4) Uncollectible accounts to be written off, December 31,2019, $19,800. These accounts are all in the past due over 90 days category.

5) Aging schedule December 31,2019, showing the following break down of account receivable (prior to any write-offs of uncollectible accounts during 2019).

Status	Amount
Not past due	$210,800
Past due 1-60 days	$60,000
Past due over 60 days	$89,100
Past due over 90 days	$23,500

Required:

1) Give the 2019 entry to write off the uncollectible accounts.

2) Give the 2019 adjusting entry to record bad debt expense for each of the following independent assumptions concerning bad debt loss rates:

1) On credit sales. 1.8%

2) On total receivables at year-end (after write-off), 4.2%

3) On aging schedule;

Not past due	0.8%
Past due (1-60 days)	1.8%
Past due over 60 days	11%
Past due over 90 days	80%

3) Show the amount that would be reported on the 2019 statement of financial position relating to net account receivable for each assumption.