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 $$140,000$ in Accounts Receivable. The credit manager prepared an aging schedule of accounts receivable and estimates that $$5,280$ will prove to be uncollectible.

On March $4,2024,$ the credit manager authorizes a write off of the $$2,202$ balance owed by Sand Beach.

Prepare the adjusting entry to record the estimated bad debt expenses for $2023.$

$($b$)$ Show the statement of financial position presentation of accounts receivable at December $31,2023.$

$($c$)$ On March $4,2024,$ before the write off, assume the balance of Accounts Receivable account is $$175,000$ and the balance of Allowance for Doubtful Accounts is a credit of $$4,500.$ Record the entry to write off the Sand Beach account. Also, show the statement of financial position presentation of accounts receivable before and after the write off.