For a business that uses the allowance method of accounting for uncollectible receivables:

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a. Journalize the entries for the following transactions:

1. On December 31, the accounts receivable account has a balance of $800,000, and the contra asset account before adjustment has a debit balance of $600. Analysis of the receivables indicates uncollectible accounts of $18,000.
2. In March of the next year, the $350 owed by Fronk Co. on account is written off as uncollectible.
3. In November of the next year, $200 of the Fronk Co. account is reinstated and payment of that amount is received.
4. In December of the next year, $400 is received on the $600 owed by Dodger Co. and the remainder is written off as uncollectible.

If an amount box does not require an entry, leave it blank.

Transaction	Account	Debit	Credit
1.	Accounts Receivable-Dodger Co.Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsBad Debt ExpenseCash
	Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsBad Debt ExpenseCashInterest Expense
2.	Accounts Receivable-Dodger Co.Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsCashInterest Expense
	Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsBad Debt ExpenseCashInterest Expense
3.	Accounts Receivable-Dodger Co.Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsBad Debt ExpenseInterest Expense
	Allowance for Doubtful AccountsBad Debt ExpenseCashPrepaid InsuranceInterest Expense
blank	Accounts Receivable-Dodger Co.Allowance for Doubtful AccountsBad Debt ExpenseCashInterest Expense
	Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsBad Debt ExpenseCashInterest Expense
4.	Accounts Receivable-Dodger Co.Accounts Receivable-Fronk Co.Bad Debt ExpenseCashInterest Expense
	Accounts Receivable-Dodger Co.Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsBad Debt ExpenseCash
	Accounts Receivable-Dodger Co.Allowance for Doubtful AccountsBad Debt ExpenseCashInterest Expense

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b. Journalize the entries to record the following, assuming the company uses the direct write-off method.

1. In March of the next year, the $350 owed by Fronk Co. on account is written off as uncollectible.
2. In November of the next year, $200 of the Fronk Co. account is reinstated and payment of that amount is received.
3. In December of the next year, $400 is received on the $600 owed by Dodger Co. and the remainder is written off as uncollectible.

If an amount box does not require an entry, leave it blank.

Transaction	Account	Debit	Credit
1.	Accounts Receivable-Dodger Co.Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsBad Debt ExpenseInterest Expense
	Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsBad Debt ExpenseCashInterest Expense
2.	Accounts Receivable-Dodger Co.Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsBad Debt ExpenseCash
	Accounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashInterest Expense
blank	Accounts Receivable-Dodger Co.Allowance for Doubtful AccountsBad Debt ExpenseCashInterest Expense
	Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsBad Debt ExpenseCashInterest Expense
3.	Accounts Receivable-Dodger Co.Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsCashInterest Expense
	Accounts Receivable-Dodger Co.Accounts Receivable-Fronk Co.Allowance for Doubtful AccountsBad Debt ExpenseInterest Expense
	Accounts Receivable-Dodger Co.Allowance for Doubtful AccountsBad Debt ExpenseCashInterest Expense