joulllal ellties oF 2018 WIth Pespect t bd dbts and the allowance for uncollectible accounts. Allowone for AIR 7 Bod delot exp 670 6. On December 31, 2017, Central Freight reported an allowance for uncollectible accounts of $15,300. 670 During 2018, Central wrote off $17,000 in accounts receivable. Included in the write-off was Roskoff Corp.'s account in the amount of $750. Roskoff subsequently paid this balance. At December 31, 2018, an analysis of the accounts receivable aging schedule indicated the need for an allowance for uncollectible accounts of $14,900 Required: Prepare all implied journal entries relative to bad debt expense and the allowance for uncollectible accounts 7. Cordova, Inc., reported the following receivables in its December 31, 2017, year-end balance sheet: Current assets: Accounts receivable, net of $52,000 in allowance for uncollectible accounts Interest receivable Notes receivable $384,000 19,000 400,000 Additional information: The notes receivable account consists of two notes, a $100,000 note a nd a $300,000 note. The a. $100,000 note is dated October 31, 2017, with principal and interest payable on October 31, 2018, The $300,000 note is dated March 31, 2017, with principal and 8% interest payable on March 31, 2018