Grouper Company has determined, based on several years' of collections history, that 2% of its accounts receivable will become uncollectible. At the company's year end of December 31, 2020, Grouper carried a balance of $738,000 in accounts receivable. The pre-closing credit balance in allowance for doubtful accounts was $5,800. On January 15, 2021, Grouper determined that it would not be able to collect the $1,900 owed by BHT Inc. After several months of repeated collections attempts and other legal activities on August 12, BHT paid Grouper $480 of the previously written-off balance. Prepare the necessary journal entries to record the above transactions. Assume that Grouper uses the allowance method for accounting for impairments of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Record journal entries in the order presented in the problem.) Debit Credit Account Titles and Explanation Bad Debt Expense 147 60 Allowance for Doubtful Accounts 116