Zovio Dec. $31,2023$ Dec. $31,2022$

Cash $69,280166,307$

Accounts receivable, less allowance of $$13,721$ and $$12,100$ in $2023$ and $2022,$ respectively $34,95127,015$

Other current assets $46,31338,942$

Total current assets $ $150,544$ $ $232,264$

a$.$ Zovio is a for$-$profit provider of higher education. In this industry, investors follow uncollectible accounts closely. If write$-$offs in $2022$ were $$16,270,$ what journal entry did Zovio make in $2023$ to record bad debt expense?

b$.$ In $2022,$ Zovio earned tuition revenue of $$417,950.$ Assume all of this was on account. If write$-$offs were $$16,270,$ how much cash did Zovio collect in $2023$ from students for tuition?

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