Recording Write$-$Offs and Computing Net Receivables

Andler Inc. estimates that an allowance of $$19,200$ is required on its accounts receivable balance of $$384,000$ as of December $31$ of Year $1.$

Required

a$.$ What is the net amount expected to be collected on its accounts receivable as of December $31$ of Year $1?$

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b$.$ On February $1$ of Year $2,$ the company determined that $$4,800$ of specific accounts receivable would be written off.

Prepare the journal entry required to write off these accounts.

What is the net amount expected to be collected on its accounts receivable after the write$-$off?

c$.$ On February $15$ of Year $2,$ the company unexpectedly collected $$1,200$ of the accounts written off on February $1$ of Year $2.$

Prepare the journal entries required upon collection of these accounts.

What is the net amount expected to be collected on its accounts receivable after the collection?

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