Please put in form of entering in a journal (Which accounts affected, which are debited/credited and by how much)

**Please use amortization accounts (Amortization expenses, Accumulated Amortization ). No deprication accounts please!

1. On May 28th the Senior Accountant informs you that approximately 1% of all sales on account this month will likely not be collected. On May 31st sales on account amounted to $15,547. (Stage 1).

1. On December 31, the Senior Accountant decides that all uncollectable accounts should be written off and removed from the accounts receivable ledger. Currently the value of these accounts is $1,750. (Stage 2)