wrote off $$6,000$ receivables as uncollectible. Industry experience suggests that uncollectible accounts will amount to $6\%$ of accounts receivable.

Read the requirements. expense using the percent$-$of$-$receivables method. $($Record debits first, then, credits. Select the explanation on the last line of the journal entry table.$)$

$\backslash$table$[[$Date$],[$Dec$.$ Accounts and Explanation$],[$Collected cash on account.$],[$Record sales for the year.$],[$Recorded bad debts expense for the period.$],[$Reinstated previously written off account.$],[$Wrote off uncollectible accounts.$]]$