please answer part "B" the last picture

At December 31, 2024, Blossom Imports reported this information on its balance sheet. During 2025, the company had the following transactions related to receivables. of accounts recelvable. (Omit cost of goods sold entries.) (List all debit entries automatically indented when amount is entered. Do not indent manually before credit entries. Credit account titles are account titles and enter 0 for the amounts.) 3. Cath 4. Allowance for Doubtiul Accounts Arcounts Receivable 5. Accounti Recelvable Allowance for Doubtrul Accounts (To reinstate account previously written off) Cash Accounts Reccivable (To record collection of accounts receivable) Enter the January 1, 2025, balances in Accounts Receivable and Allowance for Doubtful Accounts, post the entries to the two accounts and determine the balances. (Post entries in the order of journal entries presented in the previous port.)