The statement of financial position (balance sheet) of Advanced Technologies at 30 June 2016 reported the following:

Accounts receivable $1,060,000

Allowance for doubtful accounts (credit balance)...... 21,600

At the end of the year, Advanced Technologies ages its accounts receivable and then adjusts the balance in the allowance for doubtful account to correspond to the aging schedule. During the year ended 30 June 2017, Advanced Technologies completed the following transactions:

Jul 14 Wrote off account receivable as uncollectible:

Grace Wong, $2,800; Design Inc., $9,600; and SM Chung,$400

Nov 22 Wrote off accounts receivable as uncollectible:

Tommy Chan, $5,200; Kathy Li, $8,400; and Beta Group, $2,800

Jun 30 Recorded uncollectible-account expense based on the aging of receivables.

Age of Accounts as at 30 June 2017

Total	1 30 days	3160 days	6190 days	Over 90 days
1,020,000	$480,000	$320,000	$160,000	$60,000
Percentage of uncollectible	0.5%	1.0%	4%	50%

Required

a) Record the transactions in the journal.

b) Open the allowance for doubtful accounts, and post entries affecting that account. Keep a running balance.

c) Show how Advanced Technologies should report accounts receivable on its statement of financial position (balance sheet) at 30 June 2017.