On Jan 15^th 2020, Staurogyne Inc. writes off $1,000 of uncollectible accounts receivable. Provide the journal entries for Jan 15^th 2020

On Jan 19^th 2020, Staurogyne receives $200 cash as partial payment from its customer for the account previously written off on Jan 15^th 2020. Provide the journal entries for Jan 19^th 2020

On Dec 31st 2019, before adjusting entries, Staurogyne Inc. reports the following information for the year of 2019: Net Credit Sales $200,000 Net Cash Sales $120,000 Net Sales Revenue $320,000 COGS $140,000 Gross Profit $180,000 Net Accounts Receivable Allowance for Doubtful Accounts $14,000 $3,000