Huang Co. uses \(3 \%\) of net credit sales to determine its bad debts expense for the period. At the beginning of the current period, Huang had Allowance for Doubtful Accounts

of \(\$ 9,000\) (credit). During the period, it had net sales of \(\$ 800,000\) and wrote off as uncollectible accounts receivable of \(\$ 7,000\). However, one of the accounts written off as uncollectible in the amount of \(\$ 4,000\) was recovered before the end of the current period.
\section*{Instructions}

(a) Prepare the entry to record bad debts expense for the current period.

(b) Prepare the entry to record the write-off of uncollectible accounts during the current period.

(c) Prepare the entries to record the recovery of the uncollectible account during the current period.

(d) Determine the ending balance in Allowance for Doubtful Accounts.