On December 31,2015, Central Freight reported an allowance for uncollectible account of $14,000. Durning 2016, Central wrote off $13,000 in accounts receivable. At December 31, 2016 , an analysis of the accounts aging schedule indicated the need for an allowance for uncollectible account of $14,900.

Required : Prepare the journal entries to record bad debt expense and write- off of unclloctible accounts. Prepare T-account for Allowance for Uncollectible Accounts showing the posting of journal entries. Show Work .