I can not figure out the last extries that have the red check marks. Can someone help me to figure this out. Thanks.

Wilcox Mills is a manufacturer that makes all sales on 30-day credit terms. Annual sales are approximately $30 million. At the end of year 1, accounts receivable were presented in the company's balance sheet as follows Accounts receivable from clients Less: Allowance for doubtful accounts $3,100,000 80,000 During year 2, $170,000 of specific accounts receivable were written off as uncollectible. Of these accounts written off, receivables totaling $14,000 were subsequently collected. At the end of year 2, an aging of accounts receivable indicated a need for a $236,000 allowance to cover possible failure to collect the accounts currently outstanding Wilcox Mills makes adjusting entries for uncollectible accounts only at year-end Required a. Prepare the following general journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 1. One entry to summarize all accounts written off against the Allowance for Doubtful Accounts during year 2 2. Entries to record the $14,000 in accounts receivable that were subsequently collected 3. The adjusting entry required at December 31, year 2, to increase the Allowance for Doubtful Accounts to $236,000 Answer is complete but not entirely correct Transaction General Journal Debit Credit 01 Allowance for doubtful accounts 170,000 Accounts receivable 170,000 Accounts receivable 14,000 Allowance for doubtful accounts 14,000 2b Cash 14,000 Accounts receivable 14,000 4 03 Uncollectible accounts expense 313,000 Allowance for doubtful accounts 313,000