Please make a table, thanks.

5. For a business that uses the allowance method of accounting for uncollectible receivables:- (a). Journalize the entries to record the following: (1). Record the adjusting entry at December 31, the end of the first fiscal year, to record the bad debt expense. The accounts receivable account has a balance of $800,000, and the contra asset account before adjustment has a debit balance of $600. Analysis- of the receivables indicates uncollectible receivables of $18,000.- (2). In March of the next year, the $350 owed by Fronk Co. on account is written off as- uncollectible. (3). In November of the next year, $200 of the Fronk Co. account is reinstated and pay-- ment of that amount is received. (4). In December of the next year, $400 is received on the $600 owed by Dodger Co. and the remainder is written off as uncollectible