The Whispering Winds Corp, uses the allowance method in accounting for uncollectible accounts. Past experience indicates that 7% of accounts receivable will eventually be uncollectible. Selected account balances at December 31, 2021, and December 31, 2022, appear below: 12/31/2021 12/31/2022 Net Credit Sales $400,000 $543,000 Accounts Recelvable 86,000 190,000 Allowance for Doubtful Accounts 5,000 ? (a) Record the following events in 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Aug, 10 Determined that the account of Kurt West for $1.100 is uncollectible Sept. 12 Determined that the account of Jill Lynch for $2,500 is uncollectible. Oct. 10 Received a check for $160 as payment on account from Kurt West, whose account had previously been written off as uncollectible Aug 10 Determined that the account of Kurt West for $1,100 is uncollectible. Sept. 12 Determined that the account of Jill Lynch for $2,500 is uncollectible. Oct. 10 Received a check for $460 as payment on account from Kurt West, whose account had previously been written off as uncollectible. Date Account Titles and Explanation Debit Credit (To reinstate Kurt West account previously written off) (To record collection)