For a business that uses the allowance method of accounting for uncollectible receivables:

Required:

(a) Journalize the entries to record the following:
(1) Record the adjusting entry at December 31, the end of the first fiscal year, to record the bad debt expense. The accounts receivable account has a balance of $800,000, and the contra asset account before adjustment has a debit balance of $600. Analysis of the receivables indicates uncollectible receivables of $18,000.*
(2) In March of the next year, the $350 owed by Fronk Co. on account is written off as uncollectible.*
(3) In November of the next year, $200 of the Fronk Co. account is reinstated and payment of that amount is received.*
(4) In December of the next year, $400 is received on the $600 owed by Dodger Co. and the remainder is written off as uncollectible.*

The Journal entries to record the given transactions would be:

Account Title                                                  Debit         Credit

(1) Uncollectible Accounts Expense              18,600

    Allowance for Doubtful Accounts                               18,600

     ($600 + $18,000)

(2) Allowance for Doubtful Accounts              350

    Accounts Receivable—Fronk Co.                                350

(3)  Accounts Receivable—Fronk Co.             200

     Allowance for Doubtful Accounts                               200

     Cash                                                            200

     Accounts Receivable—Fronk Co.                                200

(4)  Cash                                                            400

     Allowance for Doubtful Accounts*            200

     Accounts Receivable—Dodger Co.                             600

($600 - $400)*

i tried to find the answe for you im sorry.