On July $31,$ Bristlecone Pine Art Ltd$.$ had a $$54,500$ balance in Accounts Receivable and a $$3,100$ credit balance in Allowance for Uncollectible Accounts. During August, Bristlecone Pine Art Ltd$.$ made credit sales of $$42,000.$ August cash collections on account were $$17,800$; write$-$offs of uncollectible receivables totalled $$1,200$; and an account of $$400$ was recovered.

Requirement $1$: Calculate the updated Accounts Receivable and Allowance for Uncollectible Accounts balances and fill out Blanks $1$ and $2.$

Blank #$1$: What is the updated Accounts Receivable balance?

Blank #$2$: What is tige updated Allowance for Uncollectible Accounts balance?

Requirement $2$: After careful assessment of the updated accounts receivables, Bristlecone Pine Art Ltd$.$ estimates that a total of $$3,800$ won't be collected. Record the estimated uncollectible amount accordingly. Fill out Blanks $3-6.$

Blanks #$3-6$: Record the estimated uncollectible amount accordingly. Enter the information in the following order:

Blank #$3$: Debit account

Blank #$4$: Debit $$-$amount

Blank #$5$: Credit account

Blank #$6$: Credit $$-$amount

Required formatting: For $$-$amounts, only enter the plain number without $$-$sign, commas etc. Round results to full units $($i$.$e$.,$ round to dollar$).$

Requirement $2$: After careful assessment of the updated accounts receivables, Bristlecone Pine Art Ltd$.$ estimates that a total of $$3,800$ won't be collected. Record the estimated uncollectible amount accordingly. Fill out Blanks $3-6.$

Blanks #$3-6$: Record the estimated uncollectible amount accordingly. Enter the information in the following order:

Blank #$3$: Debit account

Blank #$4$: Debit $$-$amount

Blank #$5$: Credit account

Blank #$6$: Credit $$-$amount

Required formatting: For $$-$amounts, only enter the plain number without $$-$sign, commas etc. Round results to full units $($i$.$e$.,$ round to dollar$).$

Blank # $1$

Blank # $2$

Blank # $3$

Blank # $4$

Blank # $5$

Blank # $6$