tanuary 19. Reinstated the account of Mrlene Gurley, which had been written off in the precoding year as uncoltectible. Journalized the receipt of $2,660 cash in full parment of Arlene's account. Wril 3. Wrote off the \$12,750 balance cwed by Premier GS Co, which is bankrupt. July 16: Received 25\% of the $22,000 balance owed by Hayden Co., a barkrupt business, and wrote off the renainder as encollectible: Nowember 23, Reinstated the account of Harmy Carr, which had been written off two vears earlier as uncollectible. Fecerded the receipt of 54,000 cash in full payment. Decesmber 31. Wrote oft the following accounts as uncollectible (compound entry): Cayey Co., $3,300; Fogle Co; $5,100; Lake Furniture, \$11,400; Melinda Shryer, $1,200. Dexember 31. Based on an analisis of the 12,350,000 of accounts receivable, it was estimaked that $60,000 wni be uncollectible. Joumaliced the ad usting entry. 3. ootermine the esected net reakable valse of the accecuts recsivable as of oecember 31 (after all of the adjustments and the adfiusting entry? x 4. Astuming that intead of bating the provison for uncollectible accounts on an acalysis of recthable: of the sales of 115.000,000 for the year, detertines the follosing a. Badi dietit emptines for the year. x x E