The trial balance of Sporting House, Inc. shows a $50,000 outstanding balance in Accounts Receivable at the end of 2016. During 2017, 60% of the total credit sales of $2 million was collected, and no receivables were written off as uncollectible. The company estimated that 1.5% of the credit sales would be uncollectible. During 2018, the account of Larry Johnson, who owed $600, was judged to be uncollectible and was written off. At the end of 2018, the amount previously written off was collected in full from Mr. Johnson.

1) Prepare the journal entry needed at 12/31/17.

2) Prepare the journal entry for the write-off of Johnsons account.

3) Prepare the journal entry for the collection from Johnson.