at year end december $31$ chan company estimates its bad debt expense as $\mathrm{.}60\%$ of its annual credit sales of $965000.$ Chan records its bad debt expense for that estimate. On the following feb $1,$ chan decides that the $483$ account of P$.$ Park is un collectible and writes it off as a bad debt. On june $5,$ park unexpectedly pays the amount previously written off. wrote off p parks account as uncollectsbl