The following are the transactions from Culver Inc. concerning its allowance for doubtful accounts.

1.		Writeoff of accounts receivable			$4,250
2.		Recovery of accounts previously written off			3,500
3.		Accrual for bad debt expense			4,300

Assume these are the only transactions for the year.

Prepare the journal entries to record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Sr. No. Account Titles and Explanation Debit Credit 1. (To record account receivable written off) 2. (To reinstate account previously written off) 2. (To record collection of account receivable) 3. (To record accrual for bad debt expenses)