*it says accounts receivable where the glare is and can't see the word

The accounts of scounts of Long Company provided the following information at December 31, 2020, its annual year-end, Accounts receivable balance, December 31, 2019.. .... Allowance for doubtful accounts balance, December 31, 2019... Total sales revenue during 2020 (1/6 are on credit)............ Uncollectible account to be written off during 2020 (A. Smith).... Cash collected on accounts receivable during 2020 ........... $ 25,500 1,500 480,000 500 85.000 Required Prepare the entry to write off customer A. Smith's overdue account. Prepare all entries related to accounts receivable and the allowance account for the following three cases: 1. Bad debt losses assume 1% of credit sales, 2. Bad debt losses assume 8% of the ending balance of accounts receivable. 3. Bad debt losses assuming the following aging schedule. Probability of Noncollection 296 Age S Less than 30 days 31-90 days... 91-120 days...... More than 120 days .. t o Receivable $14.000 3500 1,500 1,000 60