Could anyone explain this question to me? Thank you!

value: 11.11 points The Nestl Group disclosed the following analysis of its accounts receivable at December 31, 2014 lamounts in millions of Swiss francs, CHF): Aged Accounts Receivable Not past due Past due 1-30 days Past due 31-60 days Past due 61-90 days Past due 91-120 days Past due more than 120 days Amount 11,801 851 254 108 60 737 13,811 Assume that the estimated percentages of uncollectible accounts were determined as 1 percent, 5 percent, 10 percent, 20 percent, 30 percent, and 40 percent for the six age groups, respectively. At January 1, 2014, the allowance for doubtful accounts had a balance of CHF377, and a total of CHF99 was written off as uncollectible during 2014. The company recovered CHF15 from customers whose accounts were writ in 2013 Required: 1. Prepare the journal entries to record the receivables that were written off in 2014, the recovery of receivables written off in 2013, and the bad debt expense for 2014. (Enter your answer in millions of Swiss francs. Round intermediate calculations and final answers to 1 decimal place. If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Required: 1. Prepare the journal entries to record the receivables that were written off in 2014, the recovery of receivables written off in 2013, and the bad debt expense for 2014. (Enter your answer in millions of Swiss francs. Round intermediate calculations and final answers to 1 decimal place. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet