Only information I have is that Abbott's account is $450.

Page 36 ACCOUNTING FOR UNCOLLECTIBLE ACCOUNTS RECEIVABLES The following transactions are for the Patriot Hospital Supply Co. for 20X1, its first year of operation. 20X1 Accounts Receivable 130,000 Sales 130,000 20x1 Cash 110,000 Accounts Receivable 110,000 DIRECT WRITE-OFF METHOD ALLOWANCE METHOD On December 31, 20X1. provide for an allowance account estimated at 12% of Accounts Receivables On March 11, 20X2, write off Abbott's account Acco On March 11, 20X2, write off Abbott's account. Date On June 29, 20X2, unexpectedly received S450 from Abbott Make the necessary journal entries Date Account Debit Credit On June 29, 20X2, unexpectedly received S450 from Abbott. Make the necessary journal entries. General Ledger General Ledger Accounts Receivable 130.000 110.000 Bal 20,000 Accounts Receivable 130,000 110.000 Bal 20,000 130,000 Bad Debts Expense Allowance for Doubtfal Accounts Bad Debts Expense Accounts Receivable Ledger (partial) Accounts Receivable Ledeer (partial)