Lambert, Inc. is a manufacturer of men's casual clothing. Lambert uses the allowance method to record doubtful accounts for financial statement reporting. In prior years, Lambert estimated its uncollectible accounts receivable by applying an estimated percentage to each category reported on the accounts receivable aging analysis. This percentage is based on historical data. The following table summarizes the accounts receivable aging analysis at December 31, Year 1, and the related estimated percentage uncollectible for each category Accounts Receivable Aging Analysis at December 31, Year 1 Aging Categor 0- 30 days 31 - 60 days 61-90 days over 90 davs Balance $225,000 $240,000 $127,000 $85,000 Estimated Percentage Uncollectible 1% 9% 23% 60% The balance in the allowance for doubtful accounts at January 1, Year 1, was $62,000. The activity in this account during Year 1 consisted of the write-off of accounts valued at $19,000 and a recovery of $4,000 in accounts that were written off in previous years. The Lambert accounting staff identified the following unrecorded adjustments while performing the year-end review of accounts receivable balances An account receivable for $12,000 that was invoiced in February, Year 1 was deemed uncollectible because the customer was declared bankrupt on November 30, Year 1. The balance has not yet been written off. removed from the accounts receivable subsidiary ledger and the aging analysis As a result of the change in the Lambert credit policy during Year 1, the CFO believes that the estimated percentage An account receivable for $5,000 that was invoiced in August, Year 1 was collected. However, it was not properly uncollectible for each aging category should be increased by two percentage points. Journalize the $19,000 A/R write-off Make necessary journal entry on 12/31 Year 1 to reflect the NRV of A/R. Required Journalize the recovery of $4,000 A/R that were written off in previous year