Colorado Rocky Cookie Company offers credit terms to its customers. At the end of 2021 , accounts receivable totaled $655.000. The allowance method is used to account for uncollectible accounts. The allowance for uncollectible accounts had a credit balance of $38,000 at the beginning of 2021 and $24.000 in receivables were written off during the year as uncollectible. Also. $1,800 in cash was recelved in December from a customer whose account previously had been written off. The company estimates bad debts by applying a percentage of 15% to accounts recelvable at the end of the yeat. Required: 1. Prepare journal entries to record the write-off of receivables, the collection of $1,800 for previously written off receivables, and the year-end adjusting entry for bad debt expense. 2. How would accounts receivable be shown in the 2021 year-end balance sheet? Complete this question by entering your answers in the tabs below. Prepare journal entries to record the write-off of receivables, the collection of $1,800 for previously written off receivables, and the year end adjusting entry for bad debt expense. (If no entry is required for a transacbon/event, select "No journal entry required" in the first account field.)