On December 31, 2015. Central freight reported an allowance for uncollectible accounts of $1 5.300 During 2016, central wrote off $17,000 in accounts receivable. Receivable, included in the write-off was roskoff corp's account in the account of$750. Roskoff subsequently paid this balance. At December 31, 2016, an analysis of the accounts receivable aging schedule indicated the need for an allowance for uncollectible accounts of $14, 900. Instructions: prepare all implied journal entries relative to bad debt expense and the allowance for uncollectable accounts and determine what is the ending net accounts receivable