(b) UNCOLLECTIBLE ACCOUNTS ALLOWANCE FOR NET REALIZABLE ACCOUNTS RECEIVABLE UNCOLLECTIBLES VALUE EXPENSE To record the write-off of the Windy Point receivable $ (150,000) $ (150,000) $ $ To restore the portion of the Windy Point receivable that was collected To record the collection of the Windy Point receivable To record sales on account To record collections on account To record the write-off of accounts To establish the correct balance in the allowance for uncollectibles