On 1 January 2018, Travis Limited had a $10,000 credit balance in the Allowance for Uncollectible Accounts. The amount of required allowance was $12,000 on 31 December 2018. On 3 January 2019, $4,000 of accounts receivable was determined to be uncollectible.

Required:

For Travis Limited,

(a) prepare journal entry to record the uncollectible-account expense for the year ended 31 December 2018. (Note: Narration is not required.)

(b) prepare journal entry to write-off the uncollectible accounts receivable on 3 January 2019. (Note: Narration is not required.)