I need full answer of this question

Q1 -Afaaq company has credit sales of 300,000 in 2019, of which 100,000 remains uncollected at December 31 . The credit manager estimates that 13,000 of these sales will prove uncollectible - The vice-president of finance of Afaaq on March 1, 2020, authorizes a write-off of the 900 balance owed by a customer. The entries to record the write-off and the allowance are