Wilcox Mills is a manufacturer that makes all sales on $30-$day credit terms. Annual sales are approximately $$30$ million. At the end of year $1,$ accounts receivable were presented in the company$$s balance sheet as follows:

Accounts receivable from clients $ $3,100,000$

Less: Allowance for doubtful accounts $80,000$

During year $2,$ $$165,000$ of specific accounts receivable were written off as uncollectible. Of these accounts written off, receivables totaling $$15,000$ were subsequently collected. At the end of year $2,$ an aging of accounts receivable indicated a need for a $$90,000$ allowance to cover possible failure to collect the accounts currently outstanding.

Wilcox Mills makes adjusting entries for uncollectible accounts only at year$-$end.

Required:

a$.$ Prepare the following general journal entries.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

One entry to summarize all accounts written off against the Allowance for Doubtful Accounts during year $2.$

Entries to record the $$15,000$ in accounts receivable that were subsequently collected.

The adjusting entry required at December $31,$ year $2,$ to increase the Allowance for Doubtful Accounts to $$90,000.$