Present the journal entry necessary to record each of the following items; assuming King Company uses the Allowance method of accounting for Uncontrollable Accounts (Bad Debts).

1. Uncollectible Accounts Expense for the year is estimated to be 6% of Net Sales. Net Sales for the year are $100,000 and the Allowance account has a $600 credit balance.

2. A $20,000 note is received from a customer on account.

3. The $800 balance in an individual customer's account is written off as uncollectible.

4. The company received $200 from a customer whose account had been previously written off as uncollectible.