Beta LLC made $900,000 in sales during 2016. Twenty-five percent of these were cash sales. During the year, $22,500 of accounts receivable were written off as being uncollectible. In addition, $13,500 of the accounts that were written off in 2015 were unexpectedly collected. At its year-end December 31, 2016, Timken had $225,000 of accounts receivable. The balance in the Allowance for Doubtful Accounts general ledger account was $13,500 credit at December 31, 2015.

Age (days)	Accounts Receivable
1-30	$ 90,000
31-60	45,000
61-90	22,500
91-120	54,000
Over 120	13,500
Total	$225,000

Required:

Prepare journal entries to record the following 2016 transactions:

The write-off of $22,500

The recovery of $13,500

Recalculate the balance in the Allowance for Doubtful Accounts general ledger account at December 31, 2016.

The estimated uncollectible accounts at December 31, 2016 are calculated as follows:

Age (days)	Estimated
1-30	1.5%
31-60	3%
61-90	4%
91-120	9%
Over 120	45%

Required: Prepare the adjusting entry required at December 31, 2016.