At December 31, 2018, Oriole Company Company had a credit balance of $17,400 in Allowance for Doubtful Accounts. During 2019, Oriole Company wrote off accounts totaling $12,000. One of those accounts ($1,800) was later collected. At December 31, 2019, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $30,000.
Prepare journal entries to record the 2019 transactions of Finzelberg Company.

Wilson center is a private not-for-profit voluntary health and welfare entity. during 2017, it received unrestricted pledges of $638,000, 65 percent of which were payable in 2017, with the remainder payable in 2018 (for use in 2018). officials estimate that 14 percent of all pledges will be uncollectible. a. how much should wilson center report as contribution revenue for 2017? b. in addition, a local social worker, earning $20 per hour working for the state government, contributed 600 hours of time to wilson center at no charge. without these donated services, the organization would have hired an additional staff person. how should wilson center record the contributed service?