Journalise the following transactions in the books of Glenmore International

Note- Allowance for doubtful accounts has a debit balance of $1400 and balance in accounts receivables is $180,000

a) The company estimated bad debts to be 2% of Accounts receivables.

b) The account of Jack Nelson has declared uncollectible with $4000

c) A customer Frank Leon, whose account was declared uncollectible has paid in full $8500 that he owed to the company.