The Nestl Group disclosed the following analysis of its accounts receivable at December 31 of the current year (amounts in millions of Swiss francs, CHF): Aged Accounts Receivable Not past due Past due 1-30 days Past due 31-60 days. Amount 890.0 63.0 8.0 Past due 61-90 days Past due 91-180 days: Past due more than 180 days 10.0 1.2 6.8 979.0 Assume that the estimated percentages of uncollectible accounts were determined as 0.01 percent, 2.5 percent, 25 percent, 35 percent, 50 percent, and 80 percent for the six age groups, respectively. At January 1 of the current year, the allowance for doubtful accounts had a balance of CHF19 million, and a total of CHF21 million was written off as uncollectible during the year. The company recovered CHF1 million from customers whose accounts were written off in the previous year. Required: 1. Prepare the journal entries to record the receivables that were written off in the current year, the recovery of receivables written off in the previous year, and the bad debt expense for the current year. (Enter your answer in millions of Swiss francs. Round intermediate calculations and final answers to 1 decimal place. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)