Journalize the entries to record the following Record the adjusting entry at December 31, the end of the fiscal year, to provide for doubtful accounts. The accounts asset account before adjustment has a debit balance of $600. Analysis of the receivables indicates doubtful accounts of $18,000 In March of the following fiscal year, the $350 owed by Fronk Co. (2) on account is written off as uncollectible. (3) Eight months later, $200 of the Fronk Co Based on the data in (a) (1) above, what is the net realizable value of the Assuming that the business had been following the direct write-off procedure in accounting for uncollectible receivables, account is reinstated and payment of that amount is received. ed on the $600 owed by Dodger Co. and the remainder is written off as uncollectible. accounts receivable as reported on the balance sheet as of December 31? journalize the entries to record the following (1) Recorded the write-off of account of Fronk Co. [(a) (2) above] (2) Reinstated account of Fronk Co. for $200 and recorded payment of that amount received (a) (3) above). 2 3) the receipt of $400 from Dodger Co. in (a) (4) above and wrote off the remainder owed as uncollectible