The following information relates to Windsor Inc.s accounts receivable for the 2020 fiscal year:

1.

An aging schedule of the accounts receivable as at December 31, 2020, is as follows:

Age		Net Debit Balance		% to Be Applied after Write-off Is Made
Under 60 days		$173,000		2%
6190 days		142,000		4%
91120 days		44,000	*	8%
Over 120 days		22,000		$5,200 definitely uncollectible; 20% of remainder is estimated uncollectible
		$381,000

*The $2,800 write off of receivables (see item 4 below) is related to the 91120-day category.

2.		The Accounts Receivable control account has a debit balance of $381,000 on December 31, 2020.
3.		Two entries were made in the Bad Debt Expense account during the year: (1) a debit on December 31 for the amount credited to Allowance for Doubtful Accounts, and (2) a credit for $2,800 on November 3, 2020, and a debit to Allowance for Doubtful Accounts because of a bankruptcy.
4.		Allowance for Doubtful Accounts is as follows for 2020:

Allowance for Doubtful Accounts
11/3	Uncollectible accounts written off	2,800	1/1	Beginning balance	8,750
			12/31	6% of $381,000	22,860

5.

There is a credit balance in Accounts Receivable (6190 days) of $4,900, which represents an advance on a sales contract.

Assuming that the books have not been closed for 2020, make the necessary correcting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
(To correct entry for account written off)
(To correct entry for advance on sales contract)
(To record uncollectible account)
(To adjust allowance to year-end computed balance)