Can you give a complete explanation I'm really confused by the questions. The right answers are in blue

This question asks to correct the journal entry :

I thought this response was correct but it says the correct answer is no journal entry. Any reason why?

Thanks!

JIC Feiteillage UI Receivable vielu Calistoga Produce estimates uncollectible accounts expense using the percentage of receivables method and expects 12% of all A/R not collectible. The company reported accounts receivable and allowance for uncollectible accounts of $471,000 and $1,650 respectively, at December 31, 2016. During 2017, Calistoga's credit sales and collections were $315,000 and $319,000, respectively, and $1,720 in accounts receivable were written off. 18. Calistoga's accounts receivable at December 31, 2017 are: A. $467,000. B. $473,280. C. $465,280. D. $469,280. 19. After recording the adjusting entry for uncollectible accounts at December 31, 2017, what is Calistoga's balance in the allowance for uncollectible accounts? A. $2,256. B. $2,326. C. $2,396. D. $1,505. 20. Calistoga's 2017 uncollectible accounts expense is: A. $2,256. B. $2,326. C. $2,396. D. $1,720. 3. Pay a $450 utilities bill for the current period. 450 Utilities Expense Cash 450