January $1$

February $1$

July $1$

September $1$ Unexpectedly received payment in full from Wilson.

Sold merchandise to Ava Wilson for $$500$ on account.

Received $$380$ from Wilson.

Wrote off Wilson's account as uncollectible.

Date

Account Titles and Explanation

Debit

Credit

Accounts Receivable

Sales Revenue

Cash

Accounts Receivable

Bad Debt Expense

Allowance for Doubtful Accounts

Accounts Receivable

Allowance for Doubtful Accounts

$($To reverse write$-$off of Wilson account$)$

$($To record collection from Wilson$)$