Receivables Exercise 3 Ramiz company's accounting records showed the following balances at year ended Dec. 31 2016 a/c receivable balance $16,400 AFDA balance $1,640 - During 2017: Write-off a debt worth $1,400 Required: Record journal entry to recognize writing-off the debt and adjust AFDA balance if you told that estimations of uncollected accounts at the end of the year is 10% of receivables balance