On January 1 of this year, Carter Company had a credit balance of $718 in Allowance for Doubtful Accounts. During the year, Carter Company completed the following transactions: Apr. 2 Wrote off the account of S. Bang as uncollectible, $1,327. Oct. 14 Received $765 unexpectedly from K. Parks, whose account had been written off one year earlier in the amount of $765. Reinstated the account and recorded the collection of $765. Dec. 2 Collected 10 percent of the $1,810 owed by R. Stone, a bankrupt customer. Wrote off the remainder as worthless. 3 Journalized a compound entry to write off the following accounts as uncollectible: G. Gold, $384; W. Karchner, $1,370; B. Crantz, $915. 31 Recorded the adjusting entry for estimating bad debt losses at 1/2 percent of net credit sales of $286,558