on December 31, 2024, Central Freight reported an allowance for uncollectible accounts of $15,300.

During 2025, Central wrote off $21,000 in accounts receivable. Included in the write-off was Roskoff Corporation's account in the amount of $1,000. Roskoff subsequently paid this balance.

On December 31, 2025, an analysis of the accounts receivable aging schedule indicated the need for an allowance for uncollectible accounts of $17,000.

Required:

Present a t-account for the allowance for uncollectible accounts that shows all transactions that affected it in 2025.

2. Prepare the journal entry to record the account write-offs.

3

Prepare all entries involving the Roskoff account that was written off, but later collected.

4. Prepare the year-end adjusting entry for the allowance for uncollectible accounts