Beer Company uses the allowance method to account for uncollectible accounts. On January $1,$ the allowance for doubtful accounts had a credit balance of $$2,000.$ The balance in the accounts receivable account on that date was $$57,000.$ On January $2,$ prior to any credit sales, a $$300$ account from Goggles Company was deemed to be uncollectible and written off. On March $15,$ the $$300$ payment was received from Goggles.

Required:

A$.$ Compute the net realizable value of Beer's receivables on January $1.$

B$.$ Present the journal entry Beer would record on January $2$ related to the write$-$off of Goggle's account.

C$.$ Compute the net realizable value of Beer's receivables on January $2,$ immediately following the write$-$off of Goggles account.

D$.$ Present the journal entries Beer would record on March $15$ when Goggle's payment was received.