Super Company had the following data for recent year.

Cash Sales $120,000

Credit Sales 650,000

Accounts receivable determined to be uncollectible 4,500

Allowance for doubtful. accounts 15,000(cr)

Management estimates that 2.5% of the credit sales will not be collected

A) Prepare the journal entry to record the write off the uncollectible accounts

B) Prepare the journal entry to record the estimate of bad debt expense?

C) Prepare the journal entry for the recovery of $2,000 of previously written off.

D) What is the balance of the allowance for doubtful accounts after all the adjustment