Select details regarding MMI's accounts receivables (ARs) and allowance for doubtful accounts (AFDA) follow: Closing balance AFDA 12/31/20X3 Net sales 204 Bad debts written off in 204 during the year 204 collection of ARs written off in 203 $46,750$12,235,000$112,000$1,895 At year end, as part of its adjusting entry process, MMI uses the aging method to determine the required balance for the AFDA account. The allowance percentages are applied to the aged balances less any accounts specifically uncollectible. Required: Prepare journal entries to record the following: a) Recovery of the AR written off in 20X3. (Prepare two journal entries.) b) Year-end adjusting entries to provide for the writeoff of specifically identified accounts and to bring the balance of the AFDA account to the required balance as at December 31, 20X4