For its fiscal year ended December $31,2023,$ Fruitful Products had credit sales of $$750,000.$ At year end, the

unadjusted trial balance shows a debit balance of $$1,800$ in the Allowance for Doubtful Accounts $($AFDA$),$ and

$$140,000$ in Accounts Receivable. The credit manager prepared an aging schedule of accounts receivable and

estimates that $$5,000$ will prove to be uncollectible.

On March $4,2024,$ the credit manager authorizes a write off of the $$2,000$ balance owed by Sand Beach.