Perfect Finish Inc. Uses the allowance method to account for bad debt expense. The company earned credit sales of $ 70,000 during the year. At year end accounts depatment estimates that $ 7,000 of those sales will not be collected. The next year, it was also determined that a $ 1,500 recievable is uncollectible and should be written off. What would be the journal entries to record credit sales, bad debt expense, and the write off of uncollectible accounts?