please answer all questions, thank you

Wilkins Company uses the direct write-off method to account for uncollectible receivables. On June 18, Wilkins wrote off a $6,400 account receivable from customer W. Jana. On July 24, Wilkins unexpectedly received full payment from Jana on the previously written off account. 7. Journalize Wilkins's write-off on the uncollectible receivable. 8. Journalize Wilkins's collection of the previously written off receivable. 7. Journalize Wilkins's write-off on the uncollectible receivable. (Record debits first, then, credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Jun. 18 8. Now journalize Wilkins's collection of the previously written off receivable. (Record the transaction in two journal entries.) Start by making the entry to adjust the applicable expense account related to the collection of the previously written off receivable. Do not record the Cash portion of the entry yet. We will do that in the following step. Date Accounts and Explanation Debit Credit Jul. 24 Now record the cash collection of the receivable previously written off. Date Accounts and Explanation Debit Credit Jul. 24 Choose from any list or enter any number in the input fields and then continue to the next question During its first year of operations, Fall Wine Tour earned net credit sales of $311,000. Industry experience suggests that bad debts will amount to 3% of net credit sales. At December 31, 2018, accounts receivable total $44,000. The company uses the allowance method to account for uncollectibles. Read the requirements. Requirement 1. Journalize Fall Wine Tour's Bad Debts Expense using the percent-of-sales method. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Dec. Requirement 2. Show how to report accounts receivable on the balance sheet at December 31, 2018. Balance Sheet (Partial): Current Assets: Requirements Journalize Fall Wine Tour's Bad Debts Expense using the percent-of-sales method. Show how to report accounts receivable on the balance sheet at December 31, 2018 Print Done