The Autumn Company began business on

January $1,2024.$ It calculates uncollectible

accounts receivable using the percent of accounts

receivable method.

Required: Record the entries to account for

Accounts Receivable.

$12-31-24$: Autumn Company has a balance of

$$900,000$ in accounts receivable and estimates

$10\%$ uncollectible.

$7-10-25$: Autumn Company writes off Rose's

accounts receivable of $$97,000.$ This accounts

receivable was outstanding on $12-31-24.$

$12-31-25$: Autumn has a balance of $$800,000$ in

accounts receivable and estimates $10\%$

uncollectible.