Current Attempt in Progress

After assessing the credit risk characteristics of its accounts receivable, a company determined that the length of time a receivable was outstanding was the most appropriate risk characteristic to use for determining expected credit losses. The company prepared the following aging schedule for its accounts receivable as at December $31,2023$:

$\backslash$table$[[$Customer$\text{'}$s name,$\backslash$table$[[$Total amount$],[$owed$]],\backslash$table$[[$Current$],[($not yet due$)]],$Number of days past due$],[1-30,31-60,61-90,$Over $90],[$Begin$,$$$41,400,$$$10,900,$$$19,000,$$$7,000,$$$4,500,],[$Cizeron$,27,900,27,900,,,,],[$Lemoine$,51,200,44,500,4,100,,2,600,],[$Rudellin$,36,200,,,36,200,,],[$Others$,209,700,89,800,67,600,11,000,19,000,22,300],[$$$366\mathrm{.}400,$$$173,100,$$$90,700,$$$54,200,$$$26,100,$$$22,300.$

a$)$ Journalize the adjusting entry to record the expected credit losses on December $31,2023$

b$)$ Journalize the following selected events and trasanctions in $2024.$

i$)$ On April $17,$ a $$1470$ customer account that originated in $2024$ is judged uncollectible.

ii$)$ On September $1,$ a $$1470$ cheque is received from the customer whose account was written oof as uncollectible on April $17.$

C$)$ Journalize the adjusted entry for credit losses on December $31,2023.$ Assuming that the undjusted balance in Allowance for Expected Credit Losses at that time is a debit of $$4140$ and an aging schedule prepared at the date indicates that the expected credit losses will be $$27,150$