Please show computations! Thank you!

Aunt Hazel's Cookie Kitchen is in the business of selling cookie "care package" baskets to the parents of college students. Recently, Aunt Hazel experimented with some new recipes and came up with a vitamin-packed broccoli-spinach chip cookie. The parents ordered $400,000 in cookies (16,000 orders @ $25 each) in early December 20X5 because they naturally were concerned about the health of their children and Aunt Hazel has a great marketing team. All $400,000 were credit sales. Unfortunately, late in December, 1,000 orders were returned to Aunt Hazel. The students thought the cookies were disgusting! At year-end, Aunt Hazel's best estimate is that 90% of the remaining broccoli-spinach chip orders will be returned. (Aunt Hazel's best estimate is that none of her other cookie packages will be returned.)

Aunt Hazel's uses the Accounts Receivable approach to estimate uncollectibles. Based on past experience, Aunt Hazel's sets the single rate for uncollectibles at 5%.

Requirement 1: Show the entry that would have been made when the 1,000 cookie orders were returned in late December 20X5 before 12/31/20X5.

We have the following balances from the unadjusted trial balance at December 31, 20X5:

Total credit sales $5,000,000 credit balance

Accounts receivable $1,700,000 debit balance (already includes the returns above)

Allowance for doubtful accounts $20,000 credit balance

Refund liability $1,250 credit balance (the prior year estimate wasnt perfect!)

There were no additional returns during the year after the 1,000 cookie order return recorded above.

Requirement 2: Show all adjusting entries necessary at year-end related to accounts receivable (in proper form).

Requirement 3: Show the proper balance sheet presentation of accounts receivable at year-end, 20X5.

Requirement 4: Assume that a customer, Uncle Timmy, has $1,000 on account with Aunt Hazel as of December 31, 20X5. On January 3^rd, 20X6, Aunt Hazel learned that Uncle Timmy filed for bankruptcy and decided to write off this accounts receivable balance. What journal entries should be recorded for the write-off? What is the effect on the income statement of the write-off?