Grump Computer has credit sales of $$400,000$ in $2023$ an a debit balance of $$300$ in the Allowance for Doubtful Accounts at year end. As of December $31,2023,$ $$120,000$ of accounts receivable remain uncollected. The credit manager of Grump prepared an aging schedule of accounts receivable and estimates that $$5,200$ will prove to be uncollectible.

On March $4,2024$ the credit manager authorizes a write$-$off of the $$1,000$ balance owed by A$.$ Shard.

Required

$($a$)$ Prepare the adjusting entry to record the estimated uncollectible accounts expense in $2023.$

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

$($c$)$ On March $4,$ before the write$-$off, assume the balance of Accounts Receivable account is $$160,000$ and the balance of Allowance for Doubtful Accounts is a credit of $$4,000.$ Make the appropriate entry to record the write$-$off of the Shard account. Also show the statement of financial position presentation of accounts receivable before and after the write$-$off.