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Long Beach Company, Inc. ("LBC") entered into the following transactions during the year ended December 31, 2017. Please record the transactions in proper journal entry form. 1. The account of AG was wrote off in 2016. LBC received a payment of $2,660 in full payment of the account. 2. PGS Company has filed for bankruptcy and the accounts receivable balance of $12,750 is wrote off. 3. The balance in the allowance for uncollectible accounts at December 31, 2016 was S50,000 (credit). A detailed analysis of the customers in the accounts receivable aging indicate an estimated balance of $60,000 will be uncollectible. What is the adjusting entry for doubtful accounts at December 31, 2017? 4. What is the Net Realizable Value (NRV) of accounts receivable at December 31, 2017