Entries Related to Uncollectible Accounts The following transactions were completed by The Wid Trout Gallery during the current fiscal year ended December 31: Jan. 19 Reinstated the account of Arlene Guriey, which had been written off in the preceding year as uncollectible, Journalized the recelpt of $2,660 cash in full payment of Arlene's account. Apr. 3 Wrote off the $12,750 balance owed by Premler GS Co., which is bankrupt. July 16 Recelved 25% of the $22,000 batance owed by Hayden Co, a bankrupt business, and wrote aff the remainder as uncollectible. Nov, 23 Reinstated the account of Harry Carr, whlch had been written off two years earlier as uncoliectible. Recorded the recelpt of s4, ood cash in full payment. Dec. 31 Wrote off the following accounts as uncoliectible (one entry): Cavey Co- $3,300; Fogle Co., 58,100 ; Lake Furniture, $11,400; Melinda Sheyer, $1,200 31 Based on an analysis of the $2,350,000 of accounts receivable, it was estimated that $60,000 will be uncollectible. Journalized the adjusting entry. 19-reinstate Accounts Receivable-Arlene Gurley Allowance for Doubtful Accounts - 1 19-collection Cash Accounts Receivable-Arlene Gurley v Allowance for Doubtful Accounts Accounts Receivable-Premier GS Co. Cash Allowance for Doubtful Accounts Accounts Receivable-Hayden CO. 23-reinstate AllowanceforDoubtfulAccountsAccountsReceivable-HarryCarr Accounts Receivable-Harry Carr Dec. 31-write-off Allowance for Doubtful Accounts V Accounts Receivable-Cavey Co. Accounts Recelvable-Fogle Co. Accounts Receivable-Lake Furniture 2. b. Post each entry that affects the following T accounts and determine the new balances