Robin Corporation began business on January 1, 2021. Robin Corporation uses the percentage of accounts receivable method for estimating uncollectible accounts receivable. On December 31, 2021, Robin has a balance of $500,000 in accounts receivable. Robin estimates 5% uncollectible. In 2022, Robin wrote off $32,000, in accounts receivable that were outstanding on December 31, 2021. On December 31, 2022, Robin has a balance of $600,000, in accounts receivable. Robin estimates 5% uncollectible. Required: Prepare the appropriate journal entries and post them to the ledger.