The Garvey Sign Company uses the allowance method in accounting for uncollectible accounts. Past experience indicates that 6% of accounts receivable will eventually be uncollectible. Selected account balances at December 31, 2016, and December 31, 2017, appear below:

Net Credit Sales Accounts Receivable Allowance for Doubtful Accounts 12/31/2016 12/31/2017 $500,000 100,000 $400,000 80,000 4,000 Record the following events in 2017. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Aug. 10 Determined that the account of Kurt West for $900 is uncollectible. Sept. 12 Detemined that the account of Jill Lynch for $3,000 is uncollectible. Oct. 10 Received a check for $300 as payment on account from Kurt West, whose account had previously been written off as uncollectible. Date Account Titles and Explanation Debit Credit Enter a debit Enter an account title to record write-off of Kut West Enter a credit amount Aug. account on August 10 amount 10 Enter a debit amount Enter a credit amount Enter an account title to record write-off of Kut West account on August 10 Enter a debit amount Enter an account title to record write-off of Jill Lynch Enter a credit Sept. account on September 12 amount 12 Enter an account title to record write-off of Jill Lynch account on September 12 Enter a debit amount Enter a credit amount Enter a debit Enter a credit amount Enter an account title to reinstate Kut West account Oct. previously written off on October 10 10 Enter an account title to reinstate Kut West account previously written off on October 10 Enter a debit amount Enter a credit amount (To reinstate Kurt West account previously written off) Enter a debit amount Enter a credit amount Enter an account title to record collection on October 10 Enter a debit amount Enter a credit amount Enter an account title to record collection on October 10 (To record collection)